Private ruling: residency
Date of advice: 30 April 2026
Published: 10 August 2026
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 tax purposes for the 20YY and 20YY income years? | A1: Yes. 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 were a resident of Australia for the period 1 July 20YY to 30 June 20YY, as follows: • You are not a resident of Australia according to the resides test. • You do meet the domicile test because your domicile is in Australia. • You do not meet the 183 day test because you will not be in Australia for 183 days or more during the 20YY and 20YY income years. • You do not fulfill the requirements of the Commonwealth Superannuation test.

Relevant facts and circumstances: You were born overseas. You are a citizen of Australia. You migrated to Australia with your family when you were a minor. You are retired. On DD MM 20YY you departed Australia to travel, primarily within Country A. You have also travelled to the Country B to meet with friends. You intend to also travel to Country C and Country D. You entered Country A on an OA Non-immigrant visa, renewable annually. You renewed your visa in MM 20YY and will expire on DD MM 20YY. You stay in short stay and hotel accommodation while travelling. You intend to return to Australia when you have completed your travels. You own a property in Australia that was your main residence. You have rented this property while travelling. The property is rented through a real estate agent under 12 month leases. You intend to return to this property when you cease your travel. You have stored your personal items with a friend in Australia. You have not returned to Australia since departing in MM 20YY. You do not have a spouse or any dependents. You have a sibling in Australia. You do not have any professional or occupational memberships in Australia. You do not have any professional or occupational memberships outside of Australia. You hold an Australian driver's licence. You have not advised the Australian Electoral Commission that you will be voting from overseas. You hold a bank account in Australia. You hold an Australian superannuation fund. You hold investments in an Australian investment platform. You have not advised any Australian financial institutions that you are a foreign resident. You did not advise Medicare of your departure. You have not cancelled your private health insurance. You do not own any other assets outside of Australia. You will lodge tax returns in Australia for the income years ending 30 June 20YY and 20YY. You will lodge as a resident. You have not lodged any foreign income tax returns since departing Australia. You have never been employed by the Commonwealth of Australia. You are not a member of the Public Sector Superannuation Scheme (PPS). You are not an eligible employee in respect of the Commonwealth Superannuation Scheme (CSS).

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 section 995-1