Private ruling: Residency
Date of advice: 5 August 2025
Published: 13 October 2025
Ruling period: Year ended DD/MM/20YY | Year ended DD/MM/20YY | Year ended DD/MM/20YY | Year ended DD/MM/20YY | Year ended DD/MM/20YY | Year ended DD/MM/20YY | Year ended DD/MM/20YY | Year ended DD/MM/20YY | Year ended DD/MM/20YY | Year ended DD/MM/20YY | Year ended DD/MM/20YY
Date scheme commenced: DD/MM/20YY

Ruling: Q1: Were you a resident of Australia for taxation purposes for the tax years 20XX to 20XX? | 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 20xx to 20xx income years, as follows: • You were a resident of Australia according to the resides test. • You do meet the 183-day test for all but one of the income years because you were in Australia for 183 days or more during each of those years and the Commissioner is not satisfied that both: • your usual place of abode is outside Australia, and • you do not intend to take up residence in Australia. • You do not meet the 183-day test for one income year because you were in Australia for less than 183 days. • You do not fulfil the requirements of the Commonwealth Superannuation test. For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .

Relevant facts and circumstances: You were born in Country A. In MM/19YY, you first arrived in Australia. On DD/MM/19YY, you became a citizen of Australia and began residing primarily in Australia from this time. You reside in Australia to be close to your children and grandchildren. In 19YY, you purchased a property in Australia which you resided in until it was sold in 20YY. On DD/MM/20YY, you jointly purchased a property at XXX with your spouse. Your personal belongings and effects are kept here, and the property is fully furnished. You have resided in this property since purchase, and it is located close to your children and grandchildren. Your spouse lives and works in Country A. He resides in a property in Country A, owned solely by him. You travel to Country A several times a year to visit your spouse. Your only asset in Country A is a bank account you retain for your use when visiting your spouse. You have an Australian bank account. You have a private health insurance policy in Australia. You do not receive any income from sources outside of Australia.

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