# Am I a non-tax resident of Australia?



## mriksman (Jul 26, 2013)

Hi,

I have a job that is 28 days in Egypt, and 28 days off. I will be paying Egyptian tax. I wish to have a _permanent residence_ in the UK. My partner has a UK passport, and wishes to live and work over there, and be near her sisters.

*Australian Non-Tax Resident Ruling*
I've had some tax consultants sit on the fence, and some say I should be fine. According to the ruling, I am not a tax resident if I can prove I have set up a permanent abode abroad. Using the ATO calculator, I input that I am not emigrating, and that my domicile is Australia. I list that I intend to be away for between 2 - 5 years, and that I will be with my non-married partner. We plan to have a house in the UK, but travel during my time off.

Does anyone have a similar experience?

Now, my concern is - I will only be on a visitor visa in the UK, while my girlfriend is a UK passport holder. Could the ATO say - 'hey, you can't legally live there, so how can you permanently reside there?' 

However, i satisfy all the requirements of a visitor visa - never staying for more than 6 months.


*UK Tax Resident*

Now, regarding UK residency. Under the new SRT;

Non UK Resident
You are not resident in the UK for a tax year if:
*you were resident in the UK in one or more of the previous three tax years and *you are present in the UK for fewer than 16 days in the current tax year; or 
*you were not resident in the UK in all of the previous three tax years and you are present in the UK for fewer than 46 days in the current tax year; or
*you carry out what is effectively full time work overseas [see definition A below]; ​I will fall under the last category, assuming I spend less than 91 days in a tax year in the UK.

*Thoughts*

But based on this information, is it not feasible that by;
* Establish a house in the UK with my UK partner.
* Work overseas 'effectively full time' under the SRT automatic non-UK residence test.
* Ensure that I myself holiday for 3 months during my R&R, spend less than 91 days (3 months) in the UK at my permanent abode with my partner, and work the other 6 months
* Reside in UK under the visitors visa for 3 months or less in a year. Australian law doesn't stipulate that I must migrate or even hold a valid visa - just that I have a permanent residence.

To me seems to cover all aspects of being non resident for tax purposes in both UK and Australia.

Anyone have good experience or examples?

Mike


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