Private ruling: Australian resident for taxation purposes
Date of advice: 26 November 2024
Published: 13 January 2025
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Were you a resident of Australia for taxation purposes for the relevant period? | A1: No.

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You left Australia to go to Country Z for work purposes. You entered Country Z on a visa which was for initially a couple of years and was extended. The visa did not allow you to remain permanently in Country Z. You were offered a position in Country Z prior to leaving Australia. You worked in Country Z for the years you were in Country Z. You paid tax on your employment income in Country Z. You lived in rented accommodation. You paid for this accommodation yourself. You took clothing to Country Z with you. You sold your car in Australia and gave away some items and stored the remainder of your items with your parents. You returned to Australia in a prior year for several weeks to visit family and friends and attend a wedding and stayed with your parents. It was your intention to return to Australia at the end of your time in Country Z. You had no sporting or social connections in Country Z. You returned to Australia to live and work. Neither you nor your spouse have ever been Commonwealth Government employees.

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 were not a resident of Australia for tax purposes for the relevant period as follows: • You were not a resident of Australia according to the resides test. • You are domiciled in Australia, and you had a permanent place of abode in Country Z for the relevant period. • You did not meet the 183-day test in the relevant period. You do not fulfil the requirements of the Commonwealth superannuation fund test. In summary, you were not a resident of Australia for tax purposes for the relevant period. For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .