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Are you a resident of Australia for taxation purposes after departing Australia to live and work in Country B?

No. This private ruling applies for the following period: Financial year ended 30 June 20YY The scheme commences on: 1 July 20YY

You were born in Country A. You are a citizen of both Country A and Australia, however you have not lived in Country A for many years. You have most recently resided in Australia. Between late 20YY and late 20YY you lived in Australia but worked as a fly-in/fly-out worker each month in Country B. Your expenses were paid for by your employer at the time. During this period you were a resident of Australia for taxation purposes. Between late 20YY and late 20YY you had a contract to work in Country B and Australia. You were in Country B between late 20YY and early 20YY and late 20YY to early 20YY. You returned to Australia and continued working remotely due to Covid19 restrictions. You remained a resident of Australia for taxation purposes for the 20YY to 20YY financial years. You have been offered work with a non-profit organisation on an ongoing full-time employment contract in Country B. The position is located in the organisation's Country B office. Your employer will sponsor a long-term (several year) working visa to facilitate working in Country B. Your employment contract is expected to continue until at least 20YY with a strong likelihood of extension beyond that.

Your employer will not provide accommodation for you in Country B; you will sign a lease on a residence when you are living and working there. You intend to leave Australia and establish residency overseas; you will live and work in Country B for an indefinite period of time. You will not be accompanied by your family when you move to Country B. You will not maintain a home in Australia. You will take necessary possessions with you when you move; non-essential possessions will remain in a storage facility in Australia. You intend to establish a life in Country B where you will be permanently employed. You have no intention to return to live in Australia or elsewhere. You do not have a job being held for you in Australia. You do not have any assets in Australia but will maintain bank accounts. You intend to visit your family in Australia and expect to stay up to a few weeks per year in Australia during these visits, subject to leave availability and border restrictions. These may be taken as annual or multiple visits.

Whilst you assist your family with mortgage payments on a house in Australia that they own, you are not a part-owner nor do you own any other property in Australia. When you return to Australia to visit your family, providing they still reside at the same house, you can stay there if practicable. However, you do not have any right of access to the property and would arrange alternative accommodation if necessary. You are not a contributing member of the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS) or a spouse of such a person, or a child under 16 of such a person. You will have your name removed from the Australian Electoral Roll after relocating to Papua New Guinea.

Income tax Assessment Act 1997 (ITAA 1997) Income Tax Assessment Act 1936 (ITAA 1936 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, •                the domicile test, •                the 183 day test, and •                the superannuation test. The primary test for deciding the residency status of an individual