Private ruling: Residency
Date of advice: 11 April 2025
Published: 23 June 2025
Ruling period: Year ended XX XXX 20XX. | Year ended XX XXX 20XX. | Year ended XX XXX 20XX. | Year ended XX XXX 20XX. | Year ended XX XXX 20XX.
Date scheme commenced: XX XXX 20XX.

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

Relevant facts and circumstances: You were born in Country A to parents from Country B and became a citizen of Country B in 19XX when you and your parents moved back to Country B. You initially spent time in Country A in 20XX, as well as travelling with friends across the continent. In XXX 20XX you received your professional registration as Occupation A in Country A. In XXX 20XX you moved into rental accommodation under a residential tenancy agreement. In XXX 20XX you started part time work for the government operated health service in Country A. In XXX 20XX you moved to full time employment with this employer. You changed to part time again in XXX 20XX and have been full time with this employer since the 20XX year. From XXX 20XX to XXX 20XX, you lived in and rented 4 different flats across City A. In XXX 20XX you moved into your own flat that was purchased with your now spouse. Your spouse is a citizen of Country A. Your relationship with your spouse started in XXX 20XX and you were married on XX XXX 20XX. You have family in Country B. Since settling in the Country A in 20XX you have travelled to Country B to visit and stay with family on 8 occasions: Date of visit Duration Occasion/reason XXX 20XX 2 weeks Visit family, friend's wedding XXX 20XX 2 weeks Visit family XXX 20XX 2 weeks Visit family XXX 20XX 1 week Visit family, brother's wedding XXX 20XX - XXX 20XX 2 months Parent's ill health, covid restrictions XXX 20XX 2 weeks Visit family XXX 20XX 2 weeks Visit family, friend's wedding XXX20XX - XXX 20XX 3 weeks Visit family You have bank accounts and shares in Country B. Any correspondence relating to these are sent to your parent's home address. You have some superannuation in Country B in 2 accounts one fund. The last reported super contributions were reported in the 20XX-XX income year. You are not a member of the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS). You have shares and bank accounts in Country A. You own real property in Country A. You have a pension fund account in Country A. You maintain your professional registration in both Country B and Country A. You intend to remain living in Country A indefinitely.

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

Reasons for decision: Summary: For tax purposes, you are a resident of Country B if you meet at least one of the following tests. You are not a resident of Country B 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 not a resident of Country B for the period XX XXX 20XX to XX XXX 20XX, as follows: • You are not a resident of Country B according to the resides test • You are not a resident under the domicile test. While your prior domicile was Country B, the Commissioner is satisfied that your domicile of choice is Country A since you have relocated there permanently. • You do not meet the 183 day test because you were not in Country B for 183 days or more during any income year over the period XX XXX20XX to XX XXX 20XX • You do not fulfill the requirements of the Commonwealth Superannuation test