Private ruling: Residency - departing Australia
Date of advice: 28 May 2020
Published: July 2020
Ruling period: Year ended 30 June 2020
Date scheme commenced: July 2019

Ruling: Q1: Are you an Australian resident for taxation 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: Your country of birth is Country A. You entered Australia on a visa and then obtained Australian permanent residency. You have a spouse. You and your spouse own an Australian Assets. You commenced employment in Country B and you and your spouse both lived there. You intend to retire in Australia with your family. You own Australian real property in Australia. You continued to reside in Country B and visited your family regularly in Australia. You currently hold a work visa which allows you to stay in Country B. You are in Country B for work purposes. You own and maintain assets in Country B. You have visited Australia on occasions. You spouse returned to Australia to live. You are planning to return to Australia to visit with family. You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.

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)