Private ruling: Residency
Date of advice: 18 June 2019
Published: August 2019
Ruling period: Year ending 30 June 2019
Date scheme commenced: 1 July 2018

Ruling: Q1: Are you a resident of Australia for income tax purposes until your permanent return to Australia? | 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 until you returned to Australia permanently. Further information on residency can be found by searching 'QC 33232' on ato.gov.au

Relevant facts and circumstances: You were born in Australia and you are a citizen of Australia. You left Australia on May 2012 to go to Country A for work purposes. You were contracted to work for Company A based out of Country A. You have been on leave without pay from your employer Company B. You initially lived in Country A, however you and your spouse then relocated to Country B. You were considered a resident of Country B for taxation purposes. In preparation for your return to Australia, your spouse obtained employment in Australia. In 2018 you and your spouse returned to Australia to obtain and set up accommodation for your spouse to commence work. You continued your normal contractual duties with Company A based out of Country A for x months. You spent 31 day in Australia, spread over x trips during the x month period. You returned to Australia to live permanently in 2019.

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