Private ruling: Residency
Date of advice: 13 March 2024
Published: 22 April 2024
Ruling period: Period ending 30 June 20YY | Period Ending 30 June 20YY
Date scheme commenced: DD MM YYYY

Ruling: Q1: Can you retain your Australian residency for the next X months while you will be employed in Country C? | 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 are a dual citizen of Australia and Country B. Your Country B birth grants a right to reside in the Country C. You emigrated to Australia and obtained citizenship. Your main residency is in Australia. You co-own your main residence with your present spouse. You have commenced separation with your spouse but will retain this property for a few years. There are no restrictions on the length of your stay in Country C. You will take a joint appointment in Country C You intend to trial this position for 12-18 months while retaining your fractional appointment in Australia. You intend to return to Australia with 12-18 months and have not formed an intention to make your home outside Australia. You will return to Australia in X XXXX for 4-6 weeks and return in X XXXX and X XXXX to meet your Australian fractional appointment obligations. You intend to lease accommodation while in Country C and have no intention of purchasing property in Country C. You have a bank account in Country C and plan to take some personal and household items but will have no investments or motor vehicle in Country C. Your residence in Australia will be rented out for 12 months. You co-own, with your spouse, 3 investment properties in Australia and own a motor vehicle and hold an Australian superannuation fund. Some of your household effects will go into storage and others will be shipped to Country C. You will continue to receive income from the Australian fractional appointment and your investment properties. Your joint contract in Country C is potentially ongoing. You will travel alone to Country C. You spouse will remain in Australia. Your immediate family are residing in Australia. You have existing research collaborations but no family in Country C. Your spouse is not a citizen or permanent resident of Country C. You were not a Commonwealth Government of Australia employee for superannuation purposes. To date you have not advised the Australian Electoral Office to remove your name from the electoral roll. You have not advised any Australian financial institutions you have investments with and any Australian companies you are a foreign resident. You have not advised Medicare or your health insurance provider to have your name removed from their records. You have not lodged tax returns in any other country. You will state" temporary departing" when completing the Australian Immigration Outgoing passenger card.

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