Private ruling: Residency
Date of advice: 22 May 2025
Published: 28 July 2025
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

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

Relevant facts and circumstances: You were born in Country Z. You are a citizen of both Country Z and Australia. You and your spouse arrived in Australia several years ago. You and your spouse purchased a home in Australia a couple of years after arriving in Australia. You and your spouse have children both born in Australia. You have accepted a permanent employment opportunity in Country Y. This employment is for a number of years and can be extended. You have relocated to Country Y with your spouse and two children, who will reside with you in Country Y for the foreseeable future. You left Australia earlier this year. You have left Australia indefinitely. You will initially enter Country Y on a visa for a few weeks, which is expected to be converted into a long-term work permit, allowing you to reside in Country Y indefinitely, subject to continued employment. You are living at Apartment in Country Y. You receive a monthly housing allowance from your employer. You sold your car and most of your personal belongings prior to going to Country Y. Any remaining household items may either be sold or otherwise managed after departure as part of You will retain ownership of your Australian residence in Australia. The property will remain vacant until you dispose of your belongings stored in the property. You will either sell or lease the property. You will maintain an Australian bank account to facilitate the management of residual financial obligations, including property-related expenses. You will continue to hold professional membership, which you have maintained since before your migration. You took the following items to Country Y with you: Kitchen appliances, utensils, laptops, mobile phones, printer/copier, books, clothes, and children's toys. You do not have any assets elsewhere in the world. Your spouse will not work in Country Y. Your children will attend school in Country Y. Neither you nor your spouse are eligible to contribute to the PSS or the CSS super funds.

Relevant legislative provisions: Income Tax Assessment Act 1997 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 not be a resident of Australia for tax purposes from the departure date and for the relevant income years as follows: • You are not a resident of Australia according to the resides test. You and your family have gone to Country Y for an indefinite period to live and work. • You do not meet the domicile test. The Commissioner is satisfied that you have a permanent place of abode outside Australia in Country Y. • You will not meet the 183-day test. You do not fulfil the requirements of the Commonwealth superannuation fund test. You are not a resident of Australia for taxation purposes from the departure date and for the relevant income years.