Private ruling: Residency
Date of advice: 13 August 2020
Published: September 2020
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX | 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 income tax purposes? | A1: No. Based on the facts you have provided, we can conclude that you will not satisfy any of the tests of residency. Accordingly, you are not a resident of Australia for income tax purposes under section 995-1(1) of the Income Tax Assessment Act 1997 and subsection 6(1) of the Income Tax Assessment Act 1936 .

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You are not a permanent resident of any other country. You have been living and working in country Y for a number of years. Currently you do not intend on returning to Australia to live. Your life is in Country Y. You are a member of a number of sporting and social groups in Country Y. You rent accommodation in Country Y. You return to Australia to visit family and friends for a couple of weeks a year. You do not exceed 183 days in any financial year in Australia. You do not have a spouse or any dependants. You are not eligible to contribute to the PSS or the CSS super funds.

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