Private ruling: Residency of Australia for taxation purposes
Date of advice: 28 July 2020
Published: August 2020
Ruling period: Year ended 30 June 2020
Date scheme commenced: 1 July 2019

Ruling: Q1: Are you a resident of Australia for taxation 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 were born in Country Y. You are a citizen of both Country Y and Australia. You are a permanent resident of Country Z. You and your spouse have been living and working in Country Z for a number of years. You purchased a home in Country Z in XXXX. it is your intention to live and work in Country Z for the foreseeable future. You sold your family home in Australia in XXXX. You have adult children. You have 2 rental properties in Australia along with a car and super funds. You visit Australia once or twice a year to visit family. Prior to the 2020 income year you have not been in Australia for more than 183 days in any financial year. You have been in Australia for more than 183 days due to the Covid pandemic in the 2020 income year. You and your spouse are not eligible to contribute to the PSS or the CSS Commonwealth super funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 6(1)