You also have to surrender your 'Medi-Card'
As an Australian citizen I never had to surrender my Medicare card.
There are four basic tests that you must
not satisfy to be considered a non resident.
- Resides test
- Domicile test
- 183 Day test
- Superanuation test
An example from the ATO;
Bronwyn – an extended job overseas
Facts
Bronwyn, a resident of Australia, has received a job offer to work overseas for three years, with the option to extend for another three years.
Bronwyn, her husband and three children decide to make the move.
They retain their property in Australia, as they intend to return one day.
The house will be rented out during their absence.
Bronwyn is uncertain whether she will extend the option to stay after three years, and will decide later, depending on how the family like the life there.
While overseas, they will rent a house with an accommodation allowance provided under her contract.
Outcome:
why is Bronwyn considered a non-resident?
The following table outlines the reasons why the four residency tests were not satisfied.
Test
This test is not satisfied because...
Residency - the resides test
the length of Bronwyn’s physical absence from Australia and the surrounding circumstances (such as establishing a home overseas with her family and renting out her family home in Australia) are not consistent with residing in Australia, even though she has retained the family home in Australia.
Residency - the domicile test
her permanent place of abode is outside Australia due to:
the length of time she has committed to spending overseas
establishment of a home overseas, and
her family accompanying her.
the fact that she will not be selling the home in Australia, although relevant, is not persuasive enough to overcome the finding on the basis of the other factors.
it is arguable that she has abandoned her home in Australia for the duration of her stay, by renting it out.
Residency - the 183 day test
this does not apply from the date of her departure for overseas.
Residency - the superannuation test
this does not apply.
Find a good accountant. You can be a non resident for tax purposes without being afraid of the ATO boogyman.