Private ruling: Residency of Australia for taxation purposes
Date of advice: 20 November 2025
Published: 5 January 2026
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for taxation purposes from the relevant date? | A1: Yes. | Q2: Are you solely a resident of Country Z under the Double Tax Agreement (DTA) between Australia and Country Z? | A2: Yes.

Relevant facts and circumstances: Background details You were born in Country Z. You are a dual citizen of Country Z and Australia. Your de-facto partner was born in Australia. Your partner is a dual citizen of Australia and Country Z. You and your partner have children together. You first travelled to Australia on a visa. A few months after you first travelled to Australia, you were granted Permanent Residency status in Australia and was then subsequently granted citizenship several years later. Your career began in Country Z. Your immediate family and extended family all reside in Country Z. Your partner has extended family based in Australia. Previous tax residency in Australia A few years after you were granted Permanent Residency, you relocated to Australia. Your purpose for moving to Australia was for a sabbatical and to pursue further studies, following the sale of your business overseas. You initially resided with your partner in rental accommodation, where the lease was held in your name. You were self-employed, operating under a mid-sized company. You and your partner jointly purchased a property. You, your partner and your child moved into this property. The utilities for this property were jointly in your and your partner's name. Departure from Australia You and your partner resided at this residence until you permanently departed Australia and relocated to Country Z. The purpose of the move to Country Z was for your children to experience life in Country Z but later evolved to support your parent. You commenced a business in Country Z. You and your family secured long-term accommodation in Country Z, living in a fully furnished apartment in Country Z. You and your partner took some of your possessions with you upon your departure from Australia. The rest of your possessions were either sold or kept in storage in Australia. After deciding to return to Country Z, your intention was that the Australian property would serve as an investment property. The Australian property was initially rented out long-term through a rental agent. You decided to re-furnish the property. You removed your possessions from storage. This arrangement provided greater flexibility. When the property was not being rented, if it coincided with a trip back to Australia, you and your family would treat the property as your holiday house. Your partner was a homemaker in Country Z during this time. Your children were enrolled in school, and they continued to obtain their primary and secondary education in Country Z. In a recent year, the landlord of your long-term rental property, where you and your family had been residing since relocating to Country Z, requested that the premises be vacated. You and your family subsequently searched for a property to purchase. You remained in the long-term rental property until you purchased a house in Country Z, held solely in your name. The utilities for this property are in your name. All your mail is directed to your primary residence in Country Z. During your time in Country Z, you only occasionally visited extended family and friends in Australia. Visits to Australia were for the purpose of visiting your partners family and were treated as holiday for you and your family. The trips generally lasted a number of weeks each time. During your stay in Australia, you would generally stay at your property if it was vacant. Business and employment ties in Country Z You also acquired a part ownership stake in a local company in Country Z. You receive dividends from the company which are paid into your Country Z bank account. A few years ago you sold your business and transitioned into a freelance contractor for the company. You provide ad hoc services upon request. You do not receive any salary income from this role. You acquired shares from your relatives, increasing your holdings in the family business. You receive a salary from the business which is paid through the Country Z payroll into your Country Z bank account. You also receive dividends which are paid into your Country Z bank account. You are also a shareholder in another company. All companies that you are involved in primarily perform work for Country Z clients and have no Australian clients. Relocation back to Australia You recently relocated back to Australia. Your intention is to reside back in Australia for at least a number of months. You and your partner are looking to reconnect with your life in Australia, including re-establishing connections with extended family and friends. Part of the reason for the relocation back to Australia is to support your partner and allow them to spend time with their extended family. A number of their relatives have health issues. There is planned construction works by the neighbours of your Australia property, who intend to demolish and rebuild their homes. You wish to be present during the knockdown and rebuild phase to monitor any potential impact on your property. You would also like to reconnect with friends. You and your partner have moved back into your Australian property. Your partner relocated to Australia and moved into your Australia. You and your partner have brought all your important personal belongings with you from Country Z as part of your relocation. The Australian property is fully furnished with your furniture and daily necessities. Any mail relating to Australia has been redirected to your Australian home. You maintain existing Australian bank accounts for your mortgage. You have purchased a vehicle for your personal use whilst in Australia. You have renewed your Australian driver's licence. You do not currently hold Australian private health insurance. Depending on the adequacy of your Country Z private health insurance coverage while in Australia, you may choose to activate an Australian private health insurance policy. You and your partner have applied to reactivate your Medicare card, which can be done one month after arrival in Australia. You previously held a Medicare card that expired after their permanent departure to Country Z in late 20XX. You intend to join a fitness club in Australia. You and your partner typically engage in a range of recreational activities that don't require memberships. You and your partner have reactivated themselves on the Australian Electoral Roll, so they are able to vote in any upcoming elections whilst they are residing in Australia. Continued employment in Country Z You will continue to perform some of your role remotely for your Country Z company when you are physically present in Australia. However, your duties will be limited while you are residing in Australia and will not be of an executive nature. You continue to be paid by the overseas company into your Country Z bank account and in Country Z currency. The company now has a board with several members. It is an established company and does not rely solely on you to manage the company. You will continue your position with the company. Any duties undertaken will be ancillary and will not involve key strategic or management type decisions. You will continue to hold ownership of the company. You intend to return to Country Z on limited occasions to visit your children and for work purposes. Additional trips may be required depending on business needs, particularly for matters that require your physical presence. During these trips, your spouse will remain in Australia. You anticipate that your initial trip back to Country Z will last a few months. Subsequent trips are expected to be shorter. The company has no current operations in Australia and does not intend to operate in Australia at any time. You do not intend to find further employment in Australia. Your partner does not intend to be employed by any Australian entity. Your partner has commenced receiving a pension from their Australian superannuation fund. Continued connections in Country Z You and your family will continue to maintain their principal place of residence in Country Z. Much of your personal belongings, including furniture, remain in your principal place of residence in Country Z as both of your adult children will remain in Country Z. When you travel back to Country Z, you will stay in the Country Z property. You continue to pay all utility and associated costs incurred by your Country Z residence. Your Country Z mail continues to be sent to your Country Z home, which will be managed by your adult children. You and your partner have maintained your Country Z driver's licences. You own a car in Country Z which will all continue to be garaged and stored at your home in Country Z. You will maintain all Country Z-based accounts, registrations, and insurance policies. Your non-property investments in Country Z are managed by yourself. You and your partner will retain your Country Z voter registration. You and your partner are maintaining your Country Z memberships and associations. You will continue to lodge Country Z individual tax returns as a resident of Country Z for taxation purposes whilst residing in Australia. Maintenance and location of assets You own your residence in Country Z. You own land in Country Z, which is currently leased. You hold shares in the Country Z companies. You hold a managed share portfolio of publicly listed Country Z and Country Y companies. You have a Country Z pension. You maintain an Australian superannuation fund account from your time previously residing in Australia. You hold interest in an Australian company. Your Australian trust holds a range of investments. Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth super funds.

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

Reasons for decision: Detailed Reasoning - Question 1 - Residency: 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 a resident of Australia for taxation purposes as follows: • You are a resident of Australia according to the resides test. • You meet the domicile test. • You meet the 183 day test because you are in Australia for 183 days or more during the relevant income years. • You do not meet the requirements of the Commonwealth Superannuation test. You are a resident of Australia for taxation purposes. You are a resident of both Australia and Country Z under domestic law. | Detailed Reasoning - Question 2 - Residency under the Country Z Convention: It is possible to be a resident for tax purposes of more than one country at the same time in respect of an income year or part of an income year. If this is the case, in determining your liability to pay tax in Australia it is necessary to consider any applicable double tax agreements. Sections 4 and 5 of the International Tax Agreements Act 1953 (Agreements Act) incorporate that Act with the Income Tax Assessment Act 1936 (ITAA 1936) and the Income Tax Assessment Act 1997 (ITAA 1997) and provide that the provisions of a double tax agreement have the force of law. Australia has a DTA with Country Z. You are solely a resident of Country Z under Article X of the DTA.