Private ruling: Residency - departing Australia
Date of advice: 13 January 2020
Published: March 2020
Ruling period: Year ended 30 June 2019
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No. Given regard to your circumstances as a whole and a consideration of 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 and Country A citizen. You were offered an employment contract in Country B. You departed Australia to undertake an employment contract in Country B. You do not own any Australian Real Property. Prior to departing Australia you rented a house. Your household and personal affects have been shipped to Country B. When you first arrived in Country B your employer provided you with temporary accommodation and you have since secured a two year rental contract for a house. You have no intention of returning to Australia. You notified Medicare that you were departing Australia. You suspended your private health insurance with your Australian provider. You and your spouse are not eligible to contribute to the relevant Commonwealth super funds.

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