• Legal database
Legal database

Taxation Ruling

IT 2650W - Notice of Withdrawal

Income tax: residency - permanent place of abode outside Australia

  • Please note that the PDF version is the authorised version of this withdrawal notice.

Notice of Withdrawal

Taxation Ruling IT 2650 is withdrawn with effect from 6 October 2022.

1. IT 2650 provides guidelines for determining whether individuals who leave Australia temporarily to live overseas (for example, on temporary overseas work assignments or on overseas study leave) cease to be Australian residents for income tax purposes during their overseas stay.

2. It is being replaced by Draft Taxation Ruling TR 2022/D2 Income tax: residency tests for individuals, which will issue on 6 October 2022. TR 2022/D2 incorporates the Commissioner's view expressed in this Ruling, to the extent that it continues to apply, and updates the Commissioner's view to incorporate developments in new case law.

Commissioner of Taxation
5 October 2022

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-QMD7LEE

ISSN 2205-6211

Back to top