Private ruling: Residency
Date of advice: 27 March 2024
Published: 6 May 2024
Ruling period: Year ended XX XXXX 20YY | Year ended XX XXXX 20YY | Year ended XX XXXX 20YY | Year ended XX XXXX 20YY | Year ended XX XXXX 20YY
Date scheme commenced: XX XXXX 20YY

Ruling: Q1: From XX XXXX 20YY to XX XXXX 20YY, are you a resident of Australia for tax purposes under Australian domestic taxation law? | A1: No. Under the law, meeting a single test suffices for being deemed a tax resident. In your case, you have not satisfied any of the tests . You are not a resident for tax purposes of Australia.

Relevant facts and circumstances: You were born in Country A. You are an Australian citizen. You sold the majority of your household effects and motor vehicles in Australia prior to your departure to Country B. You gave your personal effects of sentimental value to family and friends. On XX XXXX 20YY, your spouse departed Australia to commence living and working in Country B. You departed Australia on XX XXXX 20YY to Country B. You possess a long-term work permit allowing stay in Country B until XX XXXX 20YY. From XX XXXX 20YY to XX XXXX 20YY, you occupied a property in Country B. You live together with your spouse in Country B. You commenced employment in Country B on XX XXXX 20YY. From XX XXXX 20YY and onwards you occupy a property in Country B. You gave birth to your child on XX XXXX 20YY in Country B. You went on maternity leave after giving birth to your child. You holiday and visit family in Australia for limited periods throughout each income year. When you visit Australia, you do not have a home available and instead stay in temporary accommodation or in family members guest rooms. Your Australian financial institutions have been advised to treat you as a non-resident for tax purposes. Your assets located in Country B include: • Bank accounts • Household effects and appliances • Personal effects and pet dog. Your assets in Australian include: • Bank accounts • An investment property. You have no social or sporting connections in Australia. You and your spouse are part of a weekly bible study within the local community in Country B. You and your spouse attend a Church in Country B. You are part of Charity Running Events in Country B. You have suspended your private health insurance policy. You have advised the Australian Electoral Officer to have your name removed from the electoral roll. You are not a member of the Public Sector Superannuation Scheme (PSS) or Commonwealth Superannuation Scheme (CSS).

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(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 from XX XXXX 20YY to XX XXXX 20YY, as follows: • You are not a resident of Australia according to the resides test. • You do not meet the domicile test because your domicile is not 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, 20YY, 20YY and 20YY income years, and the Commissioner is satisfied that both: o your usual place of abode is outside Australia, and o you do not intend to take up residence in Australia. • You do not fulfil the requirements of the Commonwealth Superannuation test. | Detailed Reasoning - More information: For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .