Private ruling: Residency
Date of advice: 7 December 2020
Published: February 2021
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: Yes. Based on the facts you have provided we can conclude that you will satisfy the tests for residency. Accordingly, you are a resident of Australia for income tax purposes under section 995(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 granted a temporary visa in the 20XX income year. The visa expired on late 20XX. You were granted a partner bridging visa mid 20XX. The partner visa gives you unlimited stay in Australia and unlimited work and study opportunities in Australia. You live with your Australian partner in Australia in rented accommodation. You have relocated to Australia and intend living here on a permanent basis.

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