Private ruling: Residency
Date of advice: 16 January 2019
Published: May 2019
Ruling period: 1 July 2017 to 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No Having considered your circumstances and the relevant factors, you are not a resident of Australia for income tax purposes under section 995-1(1) of the Income Tax Assessment Act (ITAA) 1997 and subsection 6(1) of the ITAA 1936 as you have not met any of the tests required to be considered a resident of Australia during this time period.

Relevant facts and circumstances: You were born in Country A. You are a citizen of both Country A and Australia. You left Australia to live with your spouse who lives and works in Country A permanently and to care for your parent in-laws who live in Country A. You are living at your parent’s property in Country A. You have not purchased a property in Country A. You anticipate you will reside in Country A permanently for several years. Since moving to Country A, you have returned to Australia on two occasions. You have opened one bank account in Country A. You have a Country A driver’s licence. You work in Country A. In Australia, you resided in a rental property. Your children continue to reside in the property in Australia. You have kept your household and personal effects in this property for your children. You use the Australian mail services in Australia in which your children reside. You do not have private health insurance in Australia. You have maintained Australian bank accounts and an Australian driver’s licence. You have informed the Australian Electoral Commission of your departure.

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