Private ruling: International - residency
Date of advice: 18 March 2020
Published: May 2020
Ruling period: Year ended 30 June 2017 | Year ended 30 June 2018 | Year ended 30 June 2019 | Year ended 30 June 2020 | Year ended 30 June 2021 | Year ended 30 June 2022
Date scheme commenced: 1 July 2016

Ruling: Q1: Am I a resident of Australia for income tax purposes? | A1: No. Having considered your circumstances as a whole and the residency tests, it is accepted that you are not 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 relocated to Country A in late 20XX. You and your family departed Australia so that you could take up a construction position. You have been employed there since arriving and you believe that your employment could be extended depending on the job requirements. You obtained a local temporary employment visa which allows you to remain in Country A until late 20XX. It was renewed recently and is now valid until late 20YY. You have not applied for, or been granted, permanent residency. Your intention upon departure was to remain in Country A indefinitely. Your spouse and children are all Australian citizens who departed Australia with you and reside with you in rented accommodation in Country A. You and your spouse own a residential property in Australia which was leased upon your departure. This lease commenced in late 20ZZ. This lease was arranged as a normal arm's length commercial transaction. You retain some Australian bank accounts and have advised some of these banks of your non-resident status. You and your spouse retained a boat, a dinghy and a car in Australia. Before departure you stored all personal effects, household goods and furniture in Australia. You now have no other significant assets in Australia apart from your rental house. You have advised the Australian Electoral Roll and Medicare of your departure so your name could be removed from the roll. Similarly you have suspended your private health insurance policy in Australia and have cancelled all professional memberships and subscriptions in Australia. You have arranged suitable local health insurance where you are employed. You have leased a townhouse for your sole use and furnished this with furniture and effects purchased locally. You have a local government-issued identification number and you lodge taxation returns as a local resident. You travelled to Australia for a few weeks in 20XX. Neither you nor your spouse has ever been employed by the Australian Commonwealth government and neither belongs to any Commonwealth superannuation scheme such as CSS or PSS. About a year ago your spouse and children returned to Australia. They arrived on Australian soil in late 20XX and resumed occupancy of your family home. Your children will not be able to work in Country A, so they have returned to Australia to complete their education and work towards gaining employment suitable to their skills. You provide financial, support to your spouse and children.

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