Private ruling: Residency for taxation purposes
Date of advice: 12 June 2019
Published: July 2019
Ruling period: Year ending 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021
Date scheme commenced: 1 July 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 moved to Country Z early 20XX. Your spouse and underage children also moved to Country Z at the same time. You have adult children who have remained in Australia. You intend to live in Country Z with your family for at least two years. The house in Australia that you were previously using as your main residence is now being rented out at market rates. Some of your assets have remained in Australia and placed into storage. You are not a member of any social or sporting associations in Australia. Your family is renting a house in Country Z with a lease for two years. You have purchased a motor vehicle and furniture for the house. You do not intend to return to Australia during the time you are living in Country Z. You maintain a number of bank accounts in Australia and have opened accounts in Country Z. Your children are attending school in Country Z. Your employer is making payments into your Australian superannuation fund. 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) | Income Tax Assessment Act 1997 Subsection 995-1(1)