Private ruling: Residency
Date of advice: 1 March 2021
Published: April 2021
Ruling period: Year ended 30 June 2000 | Year ended 30 June 2001 | Year ended 30 June 2002 | Year ended 30 June 2003 | Year ended 30 June 2004 | Year ended 30 June 2005 | Year ended 30 June 2006 | Year ended 30 June 2007 | Year ended 30 June 2008 | Year ended 30 June 2009 | Year ended 30 June 2010 | Year ended 30 June 2011 | Year ended 30 June 2012 | Year ended 30 June 2013 | Year ended 30 June 2014 | Year ended 30 June 2015 | Year ended 30 June 2016 | Year ended 30 June 2017 | Year ended 30 June 2018 | Year ended 30 June 2019 | Year ended 30 June 2020 | Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023 | Year ending 30 June 2024 | Year ending 30 June 2025
Date scheme commenced: 1 July 1999

Ruling: Q1: Are you a resident of Australia for 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 are an Australian citizen. You moved overseas in 19XX. At the time of leaving, you had no intention to return to Australia. In Autumn 20XX you secured permanent employment in Country X. You decided to make Country X your permanent place of abode. You relocated to live in Country Y in 20XX. You purchased a home in Country Y in 20XX and remain there. You do not have a spouse or children. You do not have any personal belongings located in Australia. You removed yourself from the Australian electoral roll upon your departure. You are registered to vote in Country Y and hold a Country Y drivers' licence. You are a member of a sporting club in Country Y and have been since 20XX. You also have a long-term involvement with community and volunteering groups in Country Y. You have worked in various locations since your departure from Australia: You rented apartments in Country X during your time there. You rented apartments in Country Y until you purchased your own property there. You hold multiple bank accounts and credit cards in Country Y. You own a property in Country Y. This is your current residence. You have one Australian bank account and credit card which you chose to keep open for the primary reason of buying gifts for relatives living in Australia. This bank account has a small balance remaining. You have advised your Australian bank of your non-resident status. You do not have any assets, property, shares or other investments (held outside superannuation) in Australia. You have a Superannuation fund account from your previous employment in Australia. Contributions have not been made to this account since 19XX. Your preference is to close this account and access these monies however you are unable to do so due to your Australian citizenship. You do not have a self-managed superannuation fund. You are not an active member of, or eligible to contribute to the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS). Since Summer 19XX you have spent less than 50 days in Australia in any Australian income year. You returned to Australia only for personal reasons or recreational reasons, predominately to visit family and friends. When returning to Australia you stayed with family/friends or in hotels, serviced apartments or Airbnb.

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