Are you an Australian resident for tax purposes whilst overseas?
Yes This ruling applies for the following periods : Year ending 30 June 20XX Year ending 30 June 20XX Year ending 30 June 20XX The scheme commences on: 31 December 20XX
Person 1 was born in Country X and is a citizen of Country X. Person 1 migrated to Australia and became an Australian citizen. Person 1 has resided in Australia permanently since migrating to Australia. Person 2 was born in Country Y and is a citizen of Country Y. Person 2 migrated to Australia and became an Australian citizen. Person 2 has is the spouse of Person 1. Person 1 experienced the onset of a debilitating illness several years ago and has not been able to work since then. Person 2 has been the main carer for Person 1 and assists them with daily tasks. Person 1 has trialled various medical treatments available in Australia which were found to be unsuccessful. You located a specialist in Country Z who specialises in the treatment of Person 1's illness. The specialist in Country Z agreed to treat Person 1 for their illness. You departed Australia in order for Person 1 to commence medical treatment in Country Z. You intend to stay in Country Z for the duration of your medical treatment will then return to Australia. Person 1's medical treatment is estimated to be for X to X years. Person 2 will continue to care for Person 1 during their treatment.
Person 1's extended family lives in Australia. Person 2's extended family lives in Country W. You both obtained a short term tourist visa for Country Z. You intended to apply for temporary residence visas once in Country Z. You both have Australian bank accounts. Person 2 owns shares in Australia. You purchased three investment properties in order to supplement Person 2's income. You sold your main residence in order to purchase these investment properties so that you could travel overseas, pay for Person 1's medical treatment and cover living expenses whist you are overseas. You intended on selling your vehicles which are registered in Person 2's name. You will rent a home in Country Z. You intended on taking your personal and household effects with you to Country Z as you were renting a house prior to leaving Australia and it was not possible for you financially to continue renting the home. A storage facility would have incurred a large cost and you did not have any other storage options. You also did not intend on purchasing these items again once you returned to Australia. When completing incoming and outgoing passenger cards, you both state that you are Australian residents.
Person 1 notified the Australian Electoral Commission that they were departing Australia and that they wished to vote overseas. You will continue with your private health insurance policies whilst in Country Z. Person 1 opened a bank account in Country X. You are not Commonwealth of Australia Government employees for superannuation (super) purposes. You are not members of the Public Sector Superannuation Scheme (PSS) which was established under the Superannuation Act 1990.
Income Tax Assessment Act 1936 Subsection 6(1) Income Tax Assessment Act 1997 Subsection 995-1(1) Question 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