Private ruling: Residency for tax purposes
Date of advice: 13 August 2018
Published: October 2018
Ruling period: Financial year ending 30 June 20XX | Financial year ending 30 June 20XX
Date scheme commenced: DDMMYY

Ruling: Q1: Are you a resident of Australia for income tax purposes? | A1: No Having considered your circumstances and the relevant factors, you are not 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 as you have not met any of the tests required to be considered a resident of Australia.

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You left Australia for work related purposes in June 20XX, briefly returning to Australia for a few weeks in April 20XX to get married. While in Australia you lived in your spouse’s home. You have gained employment in another country on a long term visa which was supplied by your employer. You have a two year employment contract which expires in March 20XX but is extendable for a maximum of five years. You are being taxed as a xxxxxxxxx resident for tax purposes by the xxxxxxxx employer. You indicated on the xxxxxxxx incoming passenger card that you were entering the country on the long term visa and listed your overseas address. You live in a rented apartment which is leased for two years from March 20XX to March. The apartment is for your exclusive use and have had your personal effects shipped to xxxxx. You intend to apply for a xxxxxxxx drivers licence, purchase a motor vehicle and open a xxxxxxxx bank account. You have a group of xxxxxxxx friends and intend to participate in local sporting activities. It is your intention to live in xxxxx at least until the end of 20XX and then move to other countries. You will maintain your Australian bank account while you are overseas. You do not intend to make any new investments in Australia while you are overseas. You have suspended your private health insurance for two years after which it may be cancelled. Your intention is to return to Australia in 20XX if your employment situation permits. You are not an eligible member of the Commonwealth or Public Sector Superannuation schemes.

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