Private ruling: Residency
Date of advice: 19 January 2024
Published: 26 February 2024
Ruling period: Year ended 30 June 2023 | Year ending 30 June 2024 | Year ending 30 June 2025 | Year ending 30 June 2026 | Year ending 30 June 2027 | Year ending 30 June 2028 | Year ending 30 June 2029
Date scheme commenced: 1 July 2022

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

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You are not a citizen of any other country. You are a permanent resident of Country Z. You have worked on and off in overseas countries for a number of years. You have been living and working in Country Z for several years. You are married in Country Z and have a child. You married to a citizen of Country Z. You rent accommodation in Country Z with your spouse and child and the lease is in your name. You have been working in Country Y for the last few years. Your employer provides your accommodation in Country Y. After you complete your work in Country Y you return to Country Z. You have a resident visa to enter Country Y and this visa allows you to remain in Country Y permanently. You have a rental property in Australia which has been rented to a third party for a number of years. You have no other assets in Australia. You returned to Australia with your family for Christmas in a prior year for a short period of time and stayed with relatives. You intend on being in Country Z on a permanent basis. Neither you nor your spouse are 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 subsection 995-1(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 not a resident of Australia for tax purposes for the relevant period as follows: • You are not a resident of Australia according to the resides test. • You do not meet the domicile test. Although your domicile is in Australia, the Commissioner is satisfied that your permanent place of abode is outside Australia. • You do not meet the 183 day test. • You do not intend on being in Australia for more than 183 days in any of the financial years. • You do not fulfil the requirements of the Commonwealth superannuation fund test. In summary, you are not a resident of Australia for tax purposes. For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals.