Private ruling: Residency
Date of advice: 17 December 2019
Published: February 2020
Ruling period: Year ended 30 June 2018 | Year ended 30 June 2019 | Year ended 30 June 2020 | Year ended 30 June 2021 | Year ended 30 June 2022 | Year ended 30 June 2023 | Year ended 30 June 2024
Date scheme commenced: XX July 20XX

Ruling: Q1: Are you a resident of Australia for taxation 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 went to Country Y in the 20XX income year to live and work. You intend on remaining in Country Y on a permanent basis. You have a Country Y resident permit which is renewed annually. You have lived in the same accommodation in Country y since arriving in Country Y. You have worked for the same employer in Country Y for the past 2 years. You have a bank account in Country Y. You do not own property in Australia. You have a bank account and shares in Australia. You have a spouse in country Y who is a Country Y citizen. You have no social and sporting connections in Australia. You have social and sporting connections in Country Y. You stay with family when you return to Australia. You have not been in Australia for more than 183 days in any financial year since leaving Australia. You do not intend on being in Australia for more than 183 days in any financial year in the future. You are not eligible to contribute to the PSS or the CSS Commonwealth superannuation funds.

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