Private ruling: Residency
Date of advice: 7 August 2020
Published: September 2020
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 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. 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(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 Country Y. You are a citizen of Australia. You have been working in Country Z for a number of years. You have a work visa to enter Country Z which only permits you to be in Country Z for work purposes. You live in a one bedroom bachelor style rented accommodation in Country Z which you pay for. You rent your furniture for this accommodation in Country Z. Your spouse and child remain living in Australia in the family home. You financially support your family in Australia. You return to Australia to visit your family on a regular basis. Your family has not visited you in Country Z. You have no assets in Country Z. You have three investment properties in Australia. You and your spouse have never been Commonwealth Government employees.

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