Private ruling: Residency
Date of advice: 4 December 2019
Published: February 2020
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

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 Y. You are a citizen of Country Y. You are not a citizen or permanent resident of Australia. You have been living and working in Country X since 20XX. For the period you lived and worked in Country X you were a resident of Country X for taxation purposes and you lodged tax returns in Country X. You commenced travel from Country X to Australia on XX XXXX 20XX for business purposes. You travelled to Australia between XX XXXX 20XX and 30 June 20XX spending more than 183 days in Australia. During this period of work in Australia your employer provided you with a serviced apartment. You had a home in Country X where your family lived and it was your usual place of abode. When you returned to Country X you returned to your family and your home in Country X. You ceased renting this accommodation in Country X when your family came to Australia. Your family joined you in Australia on XX XXXX 2018. You commenced your Australian assignment on X June 20XX and expect to cease the assignment in February 20XX. You entered into a long term lease agreement for a house in Australia on XX XXXX 20XX. Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 Subsection 6(1)