Private ruling: Residency for tax purposes
Date of advice: 17 April 2020
Published: June 2020
Ruling period: Period ending 30 June 20XX | Period ending 30 June 20XX | Period ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Am I a resident of Australia for tax purposes? | A1: Yes, you meet the Domicile test for residency as your Australian domicile has not changed to any other country and the Commissioner is not satisfied that you have established a permanent place of abode outside Australia.

Relevant facts and circumstances: You are citizen of an overseas country. You lived in Australia for some years with your partner. You left Australia with your partner to travel and work as travel and lifestyle bloggers. You are part owner of a business that provides accommodation overseas. You spend your life traveling to different countries writing about your experiences. Your intention is to continue to live this way. You have no permanent residence overseas. You have lodged income tax returns in Australia as a resident. You have family and financial ties to Australia.

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