Private ruling: Residency
Date of advice: 21 March 2019
Published: May 2019
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019
Date scheme commenced: xxx 2017

Ruling: Q1: Are you a resident of Australia for income tax purposes? | 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 were born in Country A and you are a citizen of Country A. You arrived in Australia in 20xx on a Working Holiday Visa. Your Working Holiday Visa expired in 20xx. You applied for a De Facto Visa in 20xx. You are currently on a Bridging Visa A. The assets you currently have in Country A are a bank account, a small life insurance inheritance and a few household items that your parent is looking after. You own a house with your partner in Australia. Your partner is an Australian citizen. You are currently employed by an Australian company. Your contract expires in 20xx; however you have the possibility of extension pending performance. You recently rescued a dog and you have a membership at your local gym.

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