Private ruling: Residency
Date of advice: 21 January 2020
Published: March 2020
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021
Date scheme commenced: 1 July 2017

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 are a citizen of the Country Z. You are considered to be a resident for tax purposes of Country X and Country B. You are currently residing in Country X and are renting a property there. You are an officer of a company based in Country X. You are also an officer of a company based in Country B. You are also an officer of a company with a registered office in Australia. You will only travel to Australia when required by your employment. It is expected that you will spend no more than 100 days per year in Australia. While in Australia, approximately half of your time will be spent with your family and the remainder will be spent on completing your employment duties. Your spouse is a dual Country Y and Country D citizen and your child is a dual resident of the Country Z and Country Y. Your family are residing in Country Y until they move to Australia in early 2020. As part of your role with one of your employers, you will be supplied with a rental property for your family to live in when they move to Australia. You have a bank account in Country X. You own houses in Country Y and Country Z as well as investment in Country B and Country E. You do not have any memberships in Australia. Neither you nor your spouse are contributing members of a Commonwealth Superannuation Scheme or Public Superannuation Scheme and have never been employed by the Commonwealth of Australia.

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