Private ruling: Residency of Australia
Date of advice: 31 July 2025
Published: 29 September 2025
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Will you remain a resident of Australia for taxation purposes for the period you are travelling around the world? | A1: Yes.

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 and your spouse consider yourselves retired. You and your spouse intend to depart Australia in the next year. You will travel to multiple countries outside Australia. You will not permanently stay in any one country. You intend on being outside Australia for approximately X years. You will not work for the period you are out of Australia. You will not lodge tax returns in any other country. You will rent out the family home through a Real Estate agent for the duration of your time outside Australia. You will pay all expenses associated with the family home while out of Australia. You will place your furniture and belongings in a storage container. You do not have any assets overseas. You have a number of assets in Australia: Your have relatives which will remain living in Australia. You intend on returning to Australia you have no intention of migrating to another country. Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth Superannuation funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 6-5 | 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 will remain a resident of Australia for taxation purposes for the relevant income years as follows: • You will not meet the resides test. • You will meet the domicile test. You will retain your Australian domicile and the Commissioner is not satisfied that you will establish a permanent place of abode outside Australia for the period you are travelling around the world. You will not be living in a particular country in a permanent way. You will not meet the 183 day test. You do not fulfil the requirements of the Commonwealth superannuation fund test. In summary, you will remain a resident of Australia for taxation purposes for the period you and your spouse are travelling around the world. For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .