Private ruling: Residency of Australia
Date of advice: 23 January 2024
Published: 4 March 2024
Ruling period: Year ended 30 June 20YY | Year ending 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Are you a resident of Australia for taxation purposes from the relevant date? | A1: No.

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You are not a citizen of any other country. You left Australia to work in Country Z. You work for Employer Z in Country Z. You signed the contract for this employment several months ago. You were issued with a Country Z work Visa to enter Country Z. The current project you are working on in Country Y is due for completion in a future year. You initially commenced work in the head office of your employer You initially were in hotel style accommodation and then rented a property. You worked in the office for several months at which point you were seconded to Country Y. You have a temporary resident permit for Country Y which is initially for several months and can be extended. You rent accommodation in Country Y at your own expense which is for your sole use. You purchased household items for the rental property in Country Y as it was only partially furnished. You took clothing with you from Australia to Country Z and Country Y along with other items. You were in Australia for a number of weeks to care for your sick parent. You intend only to return to Australia for a number of weeks a year. You do not intend on returning to Australia for at least several months. Your family have not visited you in Country Z or Country Y since you left Australia. You have a half share with your spouse in the family home in Australia and no other assets in Australia. The family home in Australia has a mortgage over it. You financially support your spouse and children in Australia. You have private health insurance overseas. Your employer pays tax in Country Z on your behalf. You have removed your name from the Australian electoral roll. Neither you nor your spouse are eligible to contribute to the PSS or the CSS super funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 subsection 995-1(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 tax purposes for the relevant period as follows: • You are not a resident of Australia according to the resides test. • You do not meet the domicile test. Although your domicile is in Australia, the Commissioner is satisfied that your permanent place of abode is outside Australia. • You do not meet the 183-day test. • You do not intend on being in Australia for more than 183 days in any of the financial years. • You do not fulfil the requirements of the Commonwealth superannuation fund test. In summary, you are 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.