Private ruling: Residency
Date of advice: 17 December 2019
Published: February 2020
Ruling period: Year ended 30 June 2020 | Year ended 30 June 2021
Date scheme commenced: 1 June 2018

Ruling: Q1: Am I a resident for income tax purposes after departing Australia? | 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 who departed Australia in mid-20XX to work in Country A on a 2 year contract. You intend to work there indefinitely if you are able to extend your current working arrangements. You have asked for a ruling about your residency after departure only. You have no family that accompanied you overseas. You formed the intention to depart Australia permanently in mid-20XX when you first departed to work overseas. You will not return to Australia for more than 183 days in an income year. You hold a multi-entry visa which was arranged by your employer and which is valid for 12 months. You have leased a local apartment for your personal use. You have no assets or property in Australia apart from bank accounts and a small portfolio of Australian shares. You have also stored some personal items in a small storage box in Australia. Before leaving Australia you advised the Australian Electoral Commission that you had departed Australia. You have not informed Medicare or your financial institutions as yet. You have never been employed by the Australian Commonwealth government and do not belong to any Commonwealth superannuation scheme such as CSS or PSS.

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