Are you an Australian resident for tax purposes for the year ended 30 June 20XX?
Yes. This ruling applies for the following period : For the year ended 30 June 20XX The scheme commenced on: DDMM20XX
You were born in Country A in 19XX. You are a citizen of Country A and Country B. As a child your parent moved you to Country B from Country A. On 20XX you departed Australia to visit your family in Country A and join your spouse for the birth of your child. You intended to only visit Country A for three months. Due to unforeseen family circumstances your parents were both unwell in 20XX, and you were forced to stay overseas longer than you first anticipated. You are currently still in Country A however you intend to return to Australia this month and have a return airline ticket. Your previous visa to enter Australia was a subclass X. You were granted permanent Australian residency on DDMM20XX and will return using that visa. You intend to seek your Australian citizenship next year. You consider Australia to be your home country as you have lived here since 20XX. You are employed an Australian company however you currently perform the role remotely from Country A. Immediately prior to departing Australia you were an Australian resident for tax purposes.
You are not a resident of any foreign country for tax purposes, and you have not lodged any foreign income tax returns since departing Australia. Prior to departing Australia, you were residing in an apartment you own. While overseas, your mail is redirected to a friend's address and your family household and personal effects are stored there. You and your spouse continue to pay the mortgage on the Australian property your spouse owns. The property has been rented to tenants since DDMM20XX under usual a lease arrangement at market value rent. In Country A you stay with family in an apartment your spouse in law owns. You have not established your own permanent residence in Country A. You do not receive income from any sources outside of Australia. You have Australian assets such as bank account and shares. You have a bank account in Country A for your daily living expenses. You do not have other investments or real property located outside of Australia. You continue to attend the religious services at your Australian church each week via the internet. You hold an Australian driver's licence.
You did not advise any Australian financial institutions including any Australian companies with whom you have investments with that you are a foreign resident so that non-resident withholding tax could be deducted. You are not a member of the Public Sector Superannuation Scheme (PSS) which was established under the Superannuation Act 1990 . You are not an eligible employee in respect of the Commonwealth Superannuation Scheme (CSS) which was established under the Superannuation Act 1976 . You are not the spouse or a child under 16 of a person who is a member of the PSS or an eligible employee in respect of the CSS.
Income Tax Assessment Act 1936 subsection 6(1) Income Tax Assessment Act 1997 section 995-1 Detailed reasoning Section 995-1 of the Income Tax Assessment Act 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-day test, and • the Commonwealth superannuation fund test. The resides t