Private ruling: Residency
Date of advice: 18 November 2019
Published: February 2020
Ruling period: Period ending 30 June 2020 | Period ending 30 June 2021 | Period ending 30 June 2022 | Period ending 30 June 2023 | Period ending 30 June 2024
Date scheme commenced: 01 January 2020

Ruling: Q1: Are you a non-resident for tax purposes from when you depart Australia to take up a permanent job overseas? | A1: Yes. Given regard to your circumstances as a whole and a consideration of the residency tests, it is accepted that you will not be a resident of Australia for income tax purposes from the date you depart Australia. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You are an Australian resident who is married and has two children. You are to take a permanent full-time position in country B. You currently have a residence visa for country B that allows you and your family to stay permanently in the country. You have no definite plan to return to Australia except for holidays once a year. Your family will join you after you have found suitable rental accommodation, set up the home in country B and sourced appropriate schools. Your current home will be rented out. You will maintain a bank account in country A for purposes of rental property income. Your household effects will be sold or disposed of. You will advise the Electoral Commission and financial institutions that you are no longer a resident. You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 Subsection 6(1). | Income Tax Assessment Act 1997 Section 6-5. | Income Tax Assessment Act 1997 Subsection 995-1(1).