Private ruling: Residency
Date of advice: 22 November 2024
Published: 13 January 2025
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Were you an Australian resident for tax purposes? | 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, as follows: • You were a resident of Australia according to the resides test. • You do meet the domicile test because your domicile was in Australia, and the Commissioner is satisfied that your permanent place of abode is outside Australia. • You do not meet the 183-day test because you were not in Australia for 183 days or more during the 20XX income year. • You do not fill the requirements of the Commonwealth Superannuation test.

Relevant facts and circumstances: You were born in Australia and are an Australian citizen from birth. You are also a citizen of country X. You had lived in and worked only in Australia for your whole life since birth until you left Australia. You and your family moved to country X permanently. You have no intention of returning to Australia.

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