Private ruling: Australian residency for taxation purposes
Date of advice: 1 February 2024
Published: 11 March 2024
Ruling period: Year ending 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Are you a resident of Australia for taxation purposes? | A1: Yes.

Relevant facts and circumstances: You were born in Country Z. You are a citizen of Australia. You migrated to Australia a number of years ago with your former spouse and your eldest child. You and your spouse separated a couple of years ago. You and your former spouse lived under the one roof for a period of time after your separation. You are employed by a foreign company located overseas. You have been employed by your current employer for several years. Your employment requires that you travel overseas for work a few weeks at a time. You left Australia recently for work. You are currently renting a property with your partner in Country Z. You took a suitcase of clothes to Country Z with you. All other items have been left in the rental property in Australia that you shared with your former spouse and children. You have a bank account and credit card in Australia along with a car. You have one bank account in Country Z. You pay child support for your children who remain living in Australia. You intend on returning to Australia to reside on a permanent basis in a few months time. Upon your return you will obtain long-term accommodation in proximity to the location of your children. You are not eligible to contribute to the PSS or the CSS Commonwealth super funds.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 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 for tax purposes for the 20YY income year as follows: • You are a resident of Australia according to the resides test. • You meet the domicile test. • You will meet the 183-day test. You do not fulfil the requirements of the Commonwealth superannuation fund test. In summary, you are a resident of Australia for tax purposes for the relevant income year. For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals.