Private ruling: Residency
Date of advice: 3 February 2020
Published: March 2020
Ruling period: Year ending 30 June 2020 | Year ending 30 June 2021
Date scheme commenced: 1 July 2019

Ruling: Q1: Are you a resident of Australia for income tax 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 Australia. You are a citizen of Australia. You are not a permanent resident of any other country. You intend on moving to country Y to live and work in XXXX or XXXX of 2020. You will enter Country Y on a XXXXX visa. This visa allows you to be in Country Y for 2 years and can be extended which is your intention. You will rent accommodation in Country Y. You will take all your personal belongings to Country Y with you. You will be self- employed in Country Y. You will pay tax on your income in Country Y. You will not be in Australia for more than 183 days in any financial year. When you return to Australia it will be to visit family and you will stay with your parent. You do not have a spouse or any dependants. You have no assets in Australia. You are not eligible to contribute to the PSS or the CSS Commonwealth government superannuation funds.

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