Private ruling: Residency
Date of advice: 18 June 2019
Published: August 2019
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: 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 operate a self-managed super fund and a trustin Australia. Your sole place of residence is in Australia. You are the sole proprietor of this property and you do not intend to sell or rent the property in the future. You are involved in the local community in Australia. You are a member of the local retiree association. Your immediate family live in Australia and are all residents of Australia (excluding your spouse). Your grandchildren were born and live in Australia. You will be living in Australia for approximately 120 days per year for the next two years. You will spend the remaining time overseas looking after your spouse who is currently working. Your spouse is expecting to retire after two years and then you will both return to Australia to live permanently.

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