Private ruling: Residency for Tax purposes
Date of advice: 5 November 2018
Published: March 2019
Date scheme commenced: Period ending 30 June 2016

Ruling: Q1: Are you a resident of Australia for income tax 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 left country X permanently in early 2016. Your intention is to stay overseas indefinitely. Your Visa allows you to stay in country Y permanently and does not require renewal. You have travelled out of country Y since moving there on vacation You have lodged tax returns in country X as a non-resident since you left. You are a full time employee of a government funded hospital in country Y. You live in an apartment with your wife that is leased on a 12 monthly basis you have maintained this same address since moving to country Y. You have no immediate family that remain in country X You have investment properties, bank account and shares in country X You have established a number of social connections in country Y. You have the assets in country Y. You and your spouse were not employees of the Commonwealth of Australia.

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


Period ending 30 June 2017 | Period ending 30 June 2018 | Period ending 30 June 2019 | Period ending 30 June 2020