Private ruling: Residency
Date of advice: 17 October 2024
Published: 25 November 2024
Ruling period: Year ended 30 June 20xx
Date scheme commenced: 1 July 20xx

Ruling: Q1: Am I a resident of Australia for tax purposes? | A1: Yes.

Relevant facts and circumstances: You arrived in Australia on a temporary visa which expires some years from now. A few days after arriving in Australia you have been employed by an Australian company. You are residing in Australia. You don't own property overseas. It is your intention to seek permanent residency in Australia. Your employer intends to sponsor your permanent residency application and will apply to extend visa for the duration of the transition process. You have an Australian bank account. You own a motor vehicle in Australia.

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 a resident of Australia from XX XX 20XX to XX XX 20XX, as follows: • you are a resident of Australia according to the resides test • your intention or purpose of presence is settled through your full-time skilled employment, and your intention of applying for permanent residency • you currently hold a medium term, temporary visa which expires XX XX 20XX • from XX XX 20XX to present you are working for an employer • your employer provided a statement advising they intend to sponsor your permanent residency application and will apply to extend your current visa for the duration of the transition process. For completeness, you are not a resident under the remaining tests for the period as: • you do not meet the domicile test because your domicile is not in Australia • you do not meet the 183 day test because you were not in Australia for 183 days or more during the 20XX income year • you do not fulfill the requirements of the Commonwealth Superannuation test.