Private ruling: Residency
Date of advice: 26 September 2019
Published: November 2019
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019 | Year ended 30 June 2020
Date scheme commenced: 1 May 2018

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No. Having considered your circumstances as a whole and 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 Australia. You are a citizen of Australia. You commenced working in Country Y in XXXX 2018. You worked 2 weeks in Australia and 2 weeks in Country Y from XXXX - XXX 2018. You have been permanently residing in Country Y on a work visa since XXX 2018. The visa is for 12 months and can be renewed. Your contract is for 3 years and can be extended. You have no intention of living in Australia for the foreseeable future. You spend approximately 80% of your time in Country Y and 20% in Australia. Your spouse and children will join you in Country Y in the near future. You live in an apartment in Country Y which is fully furnished. You will move to larger premises when your family joins you. Your family live in a rental property in Australia and will cease the rental agreement when they join you in Country Y. You contribute to the family finances in Australia. You have a bank account in Country Y. You have a number of shares in Australia. You have a number of shares in Country Z. You have a number of social and professional memberships in Country Y. You have no social memberships in Australia. You are a resident of Country Y for taxation purposes. You and your spouse are not eligible to contribute to the PSS or the CSS super funds.

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