Private ruling: Residency – Arriving in Australia
Date of advice: 3 April 2019
Published: May 2019
Ruling period: Year ended 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No. Given regard to your circumstances as a whole and a consideration of 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 were born in Country A and are an Country A citizen who holds an Country A Passport. You are married and have dependent children. You lived in Country A and moved to Country B, where you are employed and currently rent a dwelling. You own an asset in Country B and intend to reside in Country B indefinitely. You have assets in Country A and complete Country A tax returns. You entered Australia in 20XX and acquired a Permanent Residency Visa in Australia in 20XX, which has since expired. You currently hold a Return Resident Visa. Your family emigrated to Australian in 20XX and you have assets in Australia. You return to Australian on occasion to visit your immediate family. When entering Australia you complete the incoming passenger cards as a “Temporary visitor”. You are not on the Australian Electoral roll and you don’t currently have a social conne ction with Australia. In the last financial years you have not spent more than X days in Australia.

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