Private ruling: Residency
Date of advice: 25 March 2021
Published: May 2021
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for taxation purposes? | A1: No. Based on the information provided to the Commissioner you are not a resident of Australia for taxation purposes. The Commissioner is satisfied that you have a permanent place of abode outside Australia.

Relevant facts and circumstances: You were born in Country Y. You are a citizen of Country Y. You are a permanent resident of Australia. You have lived in Australia for approximately XX years. You went to Country Z to live and work on in the 20XX income year. Your spouse accompanied you to Country Z. You commenced work in Country Z for your Country Z employer on XXXXX 20XX. Your employment is for an indefinite period of time. You rent accommodation in Country Z. You took all your belongings to Country Z with you. You will be in country Z for as long as you are able to work and this could be 12 months or longer. You hold a EU Blue card. You hold shares and cryptocurrencies in Australia with Australian trading platforms. You have cash in Australian bank accounts. You have an Australian super fund. Neither you nor your spouse are eligible to contribute to the PSS or the CSS super funds.

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