Private ruling: Residency
Date of advice: 9 December 2019
Published: February 2020
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019
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 were born in Australia. You are a citizen of Australia. You left Australia in the 2016 income year and went to Country Y to live and work. Your intention is to be in Country Y indefinitely. You rent an apartment with your partner in Country Y. You initially worked for organisation 1 in Country Y. Organisation 1 was acquired by Organisation 2 on XX XXX 2018. You remain employed with organisation 2. You are currently on a X -XX visa. The visa allows you to apply for permanent residency of Country Y which you intend on doing. You have not spent more than 183 days in Australia in any financial year since leaving to live and work in country Y. You do not have any possessions in Australia. You have taken all your personal and household items to country Y. You do not hold any memberships to Australian clubs or organisations. You hold memberships to clubs and organisations in country Y. You have had your name removed from the electoral commission in Australia. Prior to moving overseas you lived with your parents in Australia. You are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

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