Private ruling: Residency for taxation purposes
Date of advice: 16 April 2019
Published: May 2019
Ruling period: Year ended 30 June 2018
Date scheme commenced: 1 July 2017

Ruling: Q1: Did you cease to be a resident of Australia for income tax purposes in 20XX? | A1: Yes. Having considered your circumstances as a whole and the residency tests, it is accepted that you were a resident of Australia for income tax purposes until you moved overseas and no longer satisfy any of the residency tests. Further information on residency can be found by searching 'QC33232' on ato.gov.au

Relevant facts and circumstances: You were born in Country Z. You hold citizenship and passports for Country Y and Australia. The Australia citizenship was obtained some years ago. One of your parents lives in Australia and the other in Country Z. You lived in Australia for several years until you departed late 20XX. You left Australia to study at an education provider in Country Y. Prior to your arrival in Country Y you spent some time travelling in other countries. You arrived in Country Y late 20XX. You lived in student accommodation until mid 20XX when you moved into a rented apartment. You intend to study overseas for several years. You have both an Australian and overseas bank account. You do not have any other assets in Australia other than the bank account. You do not have assets overseas other than the overseas bank account. You have not advised any financial institutions that you are a foreign resident. You have changed your address on the electoral roll. You have an individual health insurance policy in Australia that has been suspended until you return. You have student health and travel insurance while in Country Y. You intend to return to Australia once your studies are complete. You have sporting ties to Australia as you remain a member of a sporting association. As a member of a sporting association you have sporting ties in Country Y as well as social ties through membership in various social clubs. 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)