Private ruling: Residency
Date of advice: 19 August 2019
Published: October 2019
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 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: 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 are an Australian citizen with no other citizenships who left Australia to take up employment in Country A. You are single and have no children. Your intention upon departure was to work and gain overseas experience in your career. You believe that you will be overseas for at least 4 years as you intend to extend your employment contract for another 2 years at the end of the current contract. You hold an employment visa which allows you to remain working in Country A for two years. The visa is sponsored by your employer. You intend to apply for another visa when this one expires so that you may remain overseas for a total of 4 years. You have rented an apartment in Country A and have a two year lease. You have retained an Australian bank account and an investment property in Australia. You have advised your Australian bank that you have departed Australia. Before leaving Australia you did not advise the Australian Electoral Office or Medicare of your departure. However, you did cancel your Australian private health fund before departure. You had no household effects when you departed Australia as these had been sold or donated. In Country A you joined a local gym and a local sports club. You intend to return to Australia once per year, to see family and friends. You expect such visits to be for 10 days or less. You are not a member of or eligible to contribute to a relevant Commonwealth Government superannuation fund.

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