Private ruling: Residency status
Date of advice: 12 December 2018
Published: April 2019
Ruling period: Year ended 30 June 2017 | Year ended 30 June 2018
Date scheme commenced: 1 July 2016

Ruling: Q1: Are you a resident of Australia for income tax purposes from a point in time? | A1: Yes. Having considered your circumstances as a whole and the relevant residency tests, you are a resident of Australia for income tax purposes. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You are an Australian citizen who also holds American citizenship. You married an American Citizen and permanently relocated the United States of America (USA). You have a residential address in the USA. You lodged as a non-resident of Australia for all relevant years which has included income from your Australian rental properties. You regularly visited Australia to see your Parent and children. When visiting Australia you usually stayed at a residence which you inherited. You entered Australia after holidaying overseas; you suffered a series of serious illnesses and were deemed too ill to return to USA as advised by your doctor. You recovered sufficiently to return to the USA. Your spouse returned to Australia to accompany you to the USA. Whilst in Australia, your spouse required emergency medical attention and as a result you were advised by their doctor they can no longer travel to the USA. You lodged a joint return for the relevant US financial year and advised the US federal tax authorities and the relevant State that your residential address had changed to a residence in Australia. You continue to own a family home in the USA, all your personal effects have remained in this property as your intention was to return to the USA. You own a portfolio of investments including properties, investments and bank accounts in the USA. You have lodged jointly with your spouse US Individual Income Tax Return with the Internal Revenue Service as required. You have decided to remain permanently in Australia.

Relevant legislative provisions: Income Tax Assessment Act 1936 Subsection 6(1) | Income Tax Assessment Act 1997 Subsection 995-1(1)