Private ruling: Residency
Date of advice: 4 September 2018
Published: November 2018
Ruling period: 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident for tax purposes? | A1: No. You do not pass the primary test for tax residency, the ‘resides test’, as you are living and working in Country AA.

Relevant facts and circumstances: You are working in Country AA. You are renting a flat in Country AA. Your current visa allows you to work in Country AA for a period of up to XX years.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5