Private ruling: Residency
Date of advice: 4 February 2026
Published: 20 April 2026
Ruling period: Year ended 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 for the relevant income years? | A1: Yes.

Relevant facts and circumstances: You were born in Country Z. You are a citizen of both Country Z and Australia. You went to Country Y in the relevant income years to visit family and friends and interact with your academic friends in Country Y. You ae not working in Country Y. You have family and social ties predominately with Country Z and Australia. While in Country Y, you lease accommodation. You do not own residential property in Country Y. Your long-term Australian girlfriend has accompanied you to Country Y and lives with you in Country Y. You do not intend on living in Country Y permanently and your visa does not allow you to remain permanently in Country Y. You will return to Australia permanently. You own a house in Australia which you lived in prior too going to Country Y and remains vacant for the duration of your stay in Country Y. You continue to maintain and pay for all water, electricity, and internet connections for your property in Australia. You have some assets in Australia. You have the following assets in Country Y. You continue to hold a valid Medicare card. You are registered on the electoral roll in Australia. You maintain an Australian mobile phone number. You maintain Australian private health insurance. You maintain professional memberships in Australia. You have a registered motor vehicle in Australia. You returned to Australia in the relevant income year for a number of days and stayed at your home. To date you have been in Australia for a number of days in the relevant income year and have stayed at your property. You are intending on purchasing an apartment in Australia. You are not eligible to contribute to the PSS or the CSS super funds.

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 for taxation purposes as follows: • You are a resident of Australia according to the resides test. • You are a resident under the domicile permanent place of abode test. • You do not meet the requirements of the 183day test as you have not been in Australia for more than 183 days in relevant income years. • You do not meet the requirements of the Commonwealth Superannuation test. You are a resident of Australia for taxation purposes for the relevant income years. For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .