Private ruling: Residency
Date of advice: 1 November 2019
Published: January 2020
Ruling period: Year ended 30 June 2019
Date scheme commenced: 1 July 2018

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 W. You are a citizen of Country W and Australia. You have been a citizen of Australia for a number of years. You own an investment property in Australia. You have investments with numerous public listed companies in Australia. Your family lives in Australia. You live with your family in Australia. You do not work in Australia. You do not work outside Australia. You are not a resident of any other country for taxation purposes. You do not pay tax in any other country. You spent XXX days in Australia in the 2019 income year. You travelled to Country X, Country Y and Country Z on holiday staying in hotels and a long term rental for XXX days in the 2019 income year. You do not have any assets in any other country. You are not eligible to contribute to the relevant Commonwealth superannuation funds.

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