Private ruling: Residency status
Date of advice: 22 October 2019
Published: December 2019
Ruling period: Year ending 30 June 2020 | Year ending 30 June 2021
Date scheme commenced: XX/XX/2019

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: Yes. Having considered your circumstances as a whole and the relevant residency tests, you are 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 citizen. You hold a contract of employment to work in another country for just over 12 months. You were born and raised in Australia and consider Australia your home and permanent residence. While in Australia you live with your parents. You do not have a spouse or children. You intend to return to Australia within two years to continue working or complete a course of education. While in the foreign country you will be staying with a friend. You intend on visiting family in Australia once every six months or so.

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