Are you a resident of Australia for income tax purposes?
No. This ruling applies for the following periods : 30 June 20XX 30 June 20XX The scheme commences on: 1 July 20XX
You were born in Australia and are an Australian citizen. You moved to XXX on XX 20XX to commence a new role with a subsidiary company of your former Australian employer. Your employment contract is for a fixed term from XXXX to XXXX. Your employer has indicated that a global role starting from XXXX (after the completion of your current employment contract) may be on offer. You are uncertain about your intention of returning to Australia to live for the foreseeable future. You have a visa which allows you to live and work in XXX and expires in XXX days. You are in the process of applying for a long-term visa which will allow you to live and work in XXX for up to 2 years. Your visa was supplied by your employer. You intend to make brief visits back to Australia on occasions to visit family and friends. You have no children or spouse. You cancelled your gym membership when you left Australia. You cancelled your private health insurance in Australia and plan to purchase a new health insurance policy in XXX. You own an apartment in XXX, State of AA, that you have rented out fully furnished to a non-related third party through a real estate agent.
You have an investment property in XXX, State of AA, that continues to be leased out while you are overseas. You are not a member of the public sector super scheme or an eligible employee under the CSS. When travelling overseas and completing incoming or outgoing passenger cards, you state your place of residence as your address in XXX.
Income Tax Assessment Act 1997 Subsection 6-5(1) Income Tax Assessment Act 1936 subsection 6(1) Income Tax Assessment Act 1997 section 995-1 Detailed reasoning Overview of the law Section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997) defines an Australian resident for tax purposes as a person who is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 (ITAA 1936). The terms 'resident' and 'resident of Australia', as applied to an individual, are defined in subsection 6(1) of the ITAA 1936. The definition offers four tests to ascertain whether each individual taxpayer is a resident of Australia for income tax purposes. These tests are: • the resides test (also referred to as the ordinary concepts test) • the domicile test • the 183