Residency

Am I a resident of Australia for taxation purposes from 1 July 20XX?

Yes Question 2 Am I a resident of Australia under the double taxation agreement with Country Y? Answer Yes This ruling applies for the following periods : Year ending 20XX Year ending 20XX Year ending 20XX Year ending 20XX Year ending 20XX The scheme commences on: 1 July 20XX

You are a citizen of Country Y. You are a citizen of Country Z by ancestry. Country Y is your country of origin. You lived in a city in Country Y for X years prior to moving to Australia. You arrived in Australia on XX Month 20XX. You were granted a XXXX Visa to enter Australia. Your visa expires on XX Month 20XX. You applied for a permanent residency visa on XX Month 20XX. You live with your partner in Australia. Your partner is citizen of Australia. Since arriving in Australia, you have been on X short holidays for leisure purposes. You do not pay rent; however, you contribute towards living expenses. You intend to reside in Australia permanently. You have cash and investments in Australia. You would like to purchase property in Australia in the future. You may take some short holidays within Australia in the years going forward. When completing incoming and outgoing passenger cards, you state that you are a permanent resident of Australia. You are a resident of Country Y for taxation purposes. You have submitted foreign tax returns in Country Y. You do not receive any income from sources outside of Australia apart from interest on investments.

You have a driver's licence in Australia. Your drivers' licence in Country Y has expired. You worked as an xxxx from XX Month 20XX. You had a permanent contract in place with the company you were working for which was to come into effect once your permanent residency was approved. You now work in xxxx in a permanent role. You have worked in your current role for X as of XX Month 20XX. You do not have a permanent position or job being held for you in any overseas country. Prior to living in Australia, you lived in an apartment owned by your parents which has since been sold. You have some cash and investments in Country Y which remain there in case your family need assistance. You do not have any property, motor vehicles or household effects in Country Y. You do not have any children. Your social connections in Australia include your partner and your friends and work colleagues. You did not maintain any social or sporting connections in Country Y. Neither you nor your partner are a member of Commonwealth Superannuation Scheme (CSS) which was established under the Superannuation Act 1976 .

Neither you nor your spouse are a member of the Public Sector Superannuation Scheme (PSS) which was established under the Superannuation Act 1990 . You are not enrolled in any course of study in Australia.

Income Tax Assessment Act 1936 subsection 6(1) Income Tax Assessment Act 1997 subsection 995-1(1) Question 1 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 dec