Private ruling: Residency of Australia for taxation purposes
Date of advice: 6 March 2026
Published: 20 April 2026
Ruling period: Year ending 30 June 2026 | Year ending 30 June 2027 | Year ending 30 June 2028 | Year ending 30 June 2029
Date scheme commenced: 1 July 2025

Ruling: Q1: Will you be a resident of Australia for taxation purposes when you relocate to Country Z? | A1: No.

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You are not a permanent resident of any other country. You have a partner in Australia who you do not live with. You have previously lived and worked in Country Z. You will relocate to Country Z in the near future, and you will be living there for at least X years.. You will enter Country Z on a visa which will allow you to remain in Country Z for several years. You will commence a role a Country Z company. You will be employed by the parent company. Your contract will be for at least a few years. You will be paid in Country Z dollars into a Country Z bank account. You will be a resident of Country Z for taxation purposes. You will lease a property in Country Z for your sole use. You will obtain a Country Z driving license and intend on purchasing a vehicle in Country Z. Once fully settled back in Country Z, you intend to join various clubs and membership in Country Z. You also intend to be socially active given majority of your friends are in Country Z from your previous period of residency there. Your partner will visit you in Country Z however is not relocating due to custody of their children in Australia. You intend on returning to Australia infrequently to visit your parent and your partner. You expect to make a few visits to Australia per year. Whilst in Australia, you will stay with your parent, partner or in a hotel. Your position with your Country Z employer will require you to visit the Australian office as well as local offices in a number of other countries. You have several assets in Australia. You have the following assets in Country Z. You will take personal items such as clothing, shoes and jewellery to Country Z with you. You have no dependants. You are not eligible to contribute to the PSS or the CSS Commonwealth super funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 section 995-1

Reasons for decision: Summary: For tax purposes, you are a resident of Australia if you meet at least one of the following tests. You are not a resident of Australia if you do not meet any of the tests. The resides test (otherwise known as the ordinary concepts test) • The domicile test • The 183-day test • The Commonwealth superannuation fund test We have considered your circumstances, and conclude that you are not a resident of Australia for taxation purposes as follows: • You are not a resident of Australia according to the resides test. • You are not a resident under the domicile permanent place of abode test. • You do meet the requirements of the 183 day test as you will be in Australia for more than 183 days in the first income year. • You will not meet the 183 days test for the subsequent income years as you will not be in Australia for more than 183 days in each of the income years. • You do not meet the requirements of the Commonwealth Superannuation test. You will not be a resident of Australia from when you leave Australia and relocate to Country Z. For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .