Private ruling: Residency for taxation purposes
Date of advice: 31 July 2019
Published: October 2019
Ruling period: Period ending 30 June 2016 | Period ending 30 June 2017 | Period ending 30 June 2018 | Period ending 30 June 2019
Date scheme commenced: 1 July 2015

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No - having considered your circumstances as a whole and the relevant residency tests, you are not a resident of Australia for income tax purposes.

Relevant facts and circumstances: You were born Australia. You married and travelled with your spouse to country B in 20xx. You lived in country B from some years. You then travelled with your spouse to country C. You have children who were born in country C. You and your children currently live with your spouse in country C. Neither you nor your spouse has been a member of any Commonwealth Employee Superannuation Scheme. You are not currently employed.

Relevant legislative provisions: Section 6(1) of the ITAA 1936