Private ruling: Residency
Date of advice: 18 May 2026
Published: 20 July 2026
Ruling period: Year ended 30 June 20YY to 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Will the Taxpayer be a resident of Australia pursuant to subsection 6(1) of the Income Tax Assessment Act 1936 ? | A1: No.

Relevant facts and circumstances: Background facts: 1. The taxpayer and their spouse were born in Country 1 and acquired Country 1 citizenship at birth. 2. The Taxpayer and their spouse have children together. Move to Australia: 3. The Taxpayer and their spouse obtained permanent Australian residency in 19xx and Australian citizenship in 20xx. 4. The Taxpayer and their spouse are dual citizens of the Country 1 and Australia. Return to the Country 1: 5. On or around 20 June 20xx, the Taxpayer's spouse and children departed Australia and returned to Country 1. Their spouse and two youngest children have been living continuously in the Country 1 since their return. 6. In or around June 20xx, the Taxpayer departed Australia and joined their family in Country 1. At this time, their intention was to live in the Country 1 for at least 5 years. The Taxpayer has been living in Country 1 continuously since their return. 7. The Taxpayer took the majority of their personal and household effects to Country 1. Any property that remained in Australia was either sold at the time or placed into storage and sold later. 8. The Taxpayer's Medicare card expired in January 20xx and they did not renew it. 9. Given the passage of time, the Taxpayer does not recall with certainty whether they contacted the Australian Electoral Office to notify of their permanent departure from Australia. They have not voted in an Australian election since their departure in 20xx, nor have they received any fines for not voting. 10. The Taxpayer's two youngest children are attending high school in Country 1. Additionally, the Taxpayer has supported the scholarship and bursary at their children's school in Country 1. 11. The Taxpayer, their spouse and two youngest children are currently residing at xxxx, which is owned by the Taxpayer's spouse. 12. For the past xx years, the Taxpayer has funded and advised at xxx in Country 1. The Taxpayer will continue in this role after relocating to Country 2. 13. The Taxpayer has also served as XX of three other organisations in Country 1. The Taxpayer will continue in these roles after relocating to Country 2 (see below). 14. The Taxpayer holds a Country 1 driver's license and holds bank accounts in Country 1. They have also established a family company and a charitable entity in Country 1. Move to Country 2: 15. The Taxpayer moved to Country 2 on xxx. The move is motivated by their employment. 16. The Taxpayer intends to live in Country 2 permanently for a period of at least 5-6 years. 17. The Taxpayer's spouse and their two youngest children will remain in the Country 1 after the Taxpayer's relocation to Country 2. This is due to their desire for their youngest children to complete their schooling in the Country 1 and for the Taxpayer's spouse to remain close to their aging parents. 18. Since their arrival in Country 2, the Taxpayer has stayed with friends. They have commenced searching for a property to purchase, having inspected six properties to date. They will submit an offer to purchase once they find the right one. Their goal is to buy and move into a property within 12 months of their arrival in Country 2. This property will be the Taxpayer's primary residence. 19. The Taxpayer will take the majority of their personal and household effects from Country 1 to Country 2. Those items they do not take will be either gifted to their spouse and children, sold or otherwise disposed of. 20. The Taxpayer has obtained a driver's licence and purchased a car in Country 2. 21. The Taxpayer currently holds various XX roles with companies in Country 2. They will continue in these positions as these roles are a significant motivating factor for their move. 22. The Taxpayer has: a. established a family office in Country 2 which may include the renting of an office space and hiring employees to work in the office. The Taxpayer will make investments in Country 2 companies and partnerships via this family office, and b. opened a bank account in Country 2. 23. Also, the Taxpayer will: a. establish a charitable company in Country 2 b. lodge Country 2 income tax returns, and c. complete immigration documents on the basis that they are a resident of Country 2 and list their address in Country 2 on those documents. Employment: 24. Since relocating to the Country 1 in 20xx, the Taxpayer has continued their employment with xxx. They undertake their employment duties remotely from Country 1 and undertakes some limited travel to Australia for business purposes. This employment has continued upon their relocation to Country 2. 25. The Taxpayer's role as an employee of Company 1 (Australia) Pty Ltd has continued. The taxpayer performs part of their role physically in Australia, but the majority of their role is now performed working remotely outside of Australia, including from Country 2. They are also the sole shareholder, director and employee of their Country 2 family office and commenced in that role on xxx. They will also continue to perform their director roles and duties with various Country 2 companies and partnerships that they are associated with. Ties with Country 1: 26. The Taxpayer resided with their spouse and their two youngest children at their family home in the Country 1. 27. The Taxpayer has strong social and family connections in Country 1. This includes the Taxpayer's spouse, their two youngest children and their parents-in-law. These individuals will remain in Country 1 after the Taxpayer's relocation to Country 2. 28. The Taxpayer lodges Country 1 income tax returns. 29. The Taxpayer has been a trustee of xxx Foundation, a charitable company which provides grants to charities and other not-for-profits based in Country 1. They will continue in this role after relocating to Country 2. Ties with Australia: 30. The Taxpayer maintained some financial investments in Australia after their return to Country 1 which are held via an Australian family company and an Australian family trust. The Taxpayer has made some additional financial investments via the Australian family company. 31. The Taxpayer informed their Australian bank of their non-resident status and the bank has been applying non-resident withholding tax to interest earned from their Australian bank accounts. 32. During the income year ended 30 June 20xx, and up until the Taxpayer's relocation to Country 1, the Taxpayer completed Australian immigration documents on the basis that they were residing in Country 1 and listed the family home in Country 1 as their address. Over the last three years, they have less than 40 days in Australia. 33. The Taxpayer makes donations to charities and organisations via the Australian family company. These charities and organisations are based in Australia and around the world. They do not maintain any professional or occupational memberships in Australia. 34. The Taxpayer has limited social and family ties to Australia, the majority of these connections are now in Country 1 and Country 2. 35. The Taxpayer and their spouse are not: a. members of the Public Sector Superannuation Scheme established under the Superannuation Act 1990 , or b. eligible employees in respect of the Commonwealth Superannuation Scheme established under the Superannuation Act 1976 . Travel to Australia and Country 1: 36. The Taxpayer returns to Australia four times per year, spending less than 8 weeks in Australia each income year, with each return trip lasting 1 to 2 weeks. These trips are for business purposes only and the Taxpayer's immediate family does not travel with them. The Taxpayer expects to continue this travel pattern back to Australia once they move to Country 2. 37. When the Taxpayer returns to Australia, they stay at the former family home and pays market value rent while staying there. This property is owned, together with all furniture and household effects, by the Taxpayer's Australian family company. It is managed by a letting agency based in xxx and when it is no being used by the Taxpayer, the property is available for rent to the public. 38. The Taxpayer will also make return trips to Country 1 and will spend less than 90 nights per year there, spread over several trips. The purpose of these trips will be to visit their spouse and two youngest children as well as to attend to business Country 1.

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

Reasons for decision: Detailed Reasoning - RESIDENCY FOR TAX PURPOSES:: 1. Subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997) provides that a person is an 'Australian resident' if that person is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 (ITAA 1936). 2. The definition of 'resident' is outlined in subsection 6(1) of the ITAA 1936 as follows: (a) a person, other than a company, who resides in Australia and includes a person: (i) whose domicile is in Australia, unless the Commissioner is satisfied that their permanent place of abode is outside Australia; (ii) who has actually been in Australia, continuously or intermittently, during more than one-half of the year of income, unless the Commissioner is satisfied that their usual place of abode is outside Australia and that they do not intend to take up residence in Australia; or (iii) who is: (A) a member of the superannuation scheme established by deed under the Superannuation Act 1990 ; or (B) an eligible employee for the purposes of the Superannuation Act 1976 ; or (C) the spouse, or a child under 16, of a person covered by sub-subparagraph (A) or (B)... 3. These statutory tests are commonly referred to as: a. the 'residence according to ordinary concepts' test b. the domicile and permanent place of abode test c. the 183-day test, and d. the Commonwealth superannuation fund test. 4. Consequently, only one of the above 4 statutory tests needs to be met to be considered an Australian resident for taxation purposes. 5. Taxation Ruling TR 2023/1 Income Tax: residency tests for individuals (TR 2023/1) provides guidance on the Commissioner's interpretation of the residency tests as set out in subsection 6(1) of the ITAA 1936. Paragraph 10 of TR 2023/1 states that the residency status of a taxpayer is a question of fact. It must be determined on a year-to-year basis, however events after the year of income may assist in determining an individual's residency status. | Detailed Reasoning - Ordinary concepts test:: 6. The term 'resides' is not defined in either the ITAA 1936 or ITAA 1997 and therefore has its ordinary meaning. Paragraph 19 of TR 2023/1 explains that the ordinary meaning of resides has been expressed as 'to dwell permanently or for a considerable time, to have one's settled or usual abode, to live, in or at a particular place'. 11 7. Paragraph 20 of TR 2023/1 provides that the following factors are useful in describing the quality and character of an individual's behaviour: • period of physical presences in Australia • intention or purpose of presence • behaviour in Australia • maintenance and location of assets, and • social and living arrangements. 8. No single factor listed in paragraph 20 of TR 2023/1 is determinative and many are interrelated. Therefore, consideration of all relevant connections is necessary to determine Australian residency. Paragraphs 24 and 25 of TR 2023/1 explain that: Because the ordinary concepts test asks whether you reside in Australia, having a connection to, or being a resident of another country does not necessarily diminish any connection to Australia. [1] For this reason, the ordinary concepts test is not about dominance or exclusivity of residence in one place versus another. Nonetheless, continued connections overseas will inform the nature of your connection to Australia. [2] While physical presence is an important consideration, physical absence does not necessarily result in non-residence. [3] It is well established in case law that a person does not cease to be a resident simply by absence; rather, the question is whether they have maintained a 'continuity of association' with Australia which is in turn established by considering their other connections to Australia. [4] | Detailed Reasoning - Period of physical presence in Australia:: 9. Further, paragraph 26 of TR 2023/1 states that: The period of physical presence or length of time in Australia is an important factor when considering whether you reside here, but it is not a determinative factor. [5] Importantly, there is a distinction between 'staying' in Australia and residing in it. [6] Merely staying in Australia is normally insufficient. You must have some connection to Australia that characterises your presence as 'residing' in it. This will be informed by the other factors set out in paragraph 20 of this Ruling. | Detailed Reasoning - Intention or purpose of presence:: 10. Paragraph 31 of TR 2023/1 explains that an individual's intention, purpose or reason for being in Australia assists in determining whether an individual resides here. While there may be multiple reasons, there is usually a main purpose for being in Australia. Moreover, a resident will usually have the intention of treating Australia as home, which may be for the time being and not necessarily forever, as stated in paragraph 32 of TR 2023/1. 11. A pre-arranged long-term employment or education course may support an intention to reside in Australia, particularly if other connections with Australia are also present. [7] 12. Paragraph 34 of TR 2023/1 further explains that: Staying for the purpose of a short period of work is normally insufficient to establish that you are a resident of Australia. [8] This would not normally demonstrate a connection to Australia that is consistent with residing here. Likewise, coming to Australia for a holiday would not normally demonstrate a connection to Australia that is consistent with residing here, even when supplemented by casual or short-term employment, and even when you spend considerable time in Australia. 13. Paragraphs 35 and 36 of TR 2023/1 state: Subjective intention, while important, is not decisive and its weight will depend on the circumstances including the contemporaneity of the statement. [9] Residency is not established merely by asserting an intention to live in Australia permanently. Similarly, residency is not shed when departing Australia, merely by asserting an intention to never live in Australia again. In assessing your intention or purpose for being in Australia, objectively observable factors and behaviours and contemporaneous statements about intent, such as those included on passenger cards [10] and visa documents, are relevant (but not determinative). The type of visa you hold can also be evidence about your purpose for being in Australia. [11] | Detailed Reasoning - Behaviour while in Australia:: 14. Living, social and other arrangements while living in Australia are also relevant. Paragraph 42 of TR 2023/1 states that, for example, if an individual takes up long-term accommodation, employment, enrols children in school and takes part in extracurricular activities, then this may indicate Australian residency. This likelihood would be increased if other factors are also present. 15. In the converse, paragraph 43 of TR 2023/1 states that 'if you usually live overseas and, while in Australia, you travel around or display no settled routine or behaviour, or you have only a short period, or short periods, of settled routine or behaviour coupled with an intention to holiday in Australia before returning home to another country, you will likely not be regarded as a resident under the ordinary concepts test.' | Detailed Reasoning - Family, and business or employment ties:: 16. Consideration of an individual's family and business or employment ties is relevant when establishing whether they are an Australian resident for tax purposes. 17. Paragraph 46 of TR 2023/1 explains that the presence (or absence) of immediate family is often accompanied with additional connection with Australia. For instance, factors such as the establishment of a family home, purchase/hire of motor vehicles and settled routine. 18. In addition to the presence (or absence) of an individual's immediate family members, their term and type of employment, or business association, is also relevant. Paragraphs 49 and 50 of TR 2023/1 state that: Generally speaking, working overseas but returning to Australia at intervals to an established family and social life will often mean you are still residing in Australia. [12] This is the case even if you spend more time overseas than in Australia in any given income year. Usually, such an arrangement indicates you are residing in Australia and another country. Having an ongoing, deliberate connection to Australia even though you have a connection to another country through your work does not make you a mere visitor to Australia. In such a case, Australia is your home and you are properly regarded as residing here. This can be contrasted with a situation where you leave Australia to work overseas and shift your life overseas. For example, if you, and your family (if you have one), relocate overseas for work for some years establishing a permanent base and a routine overseas consistent with 'living' there, returning only occasionally for short stays while taking leave from work, then, depending on other facts and circumstances, you might not be a resident under the ordinary concepts test. | Detailed Reasoning - Maintenance and location of assets:: 19. Where an individual acquires a property in Australia, it may indicate an establishment of a home in Australia consistent with residing here. Additional assets, such as motor vehicles, superannuation investments and opening Australian bank accounts further supports behaviour consistent with residing in Australia. [13] 20. However, paragraph 52 of TR 2023/1 explains that the weight of Australian assets must be considered in the context of other factors: ...Both the significance of the assets to you and the reasons why they were acquired or maintained will be relevant. For example, opening a bank account in Australia may be no more than a mere convenience in which to deposit locally acquired earnings to fund a holiday. Australian bank accounts held open while you are located overseas could be consistent with maintaining a continuity of association with Australia, but could also be the result of there being no pressing reason to close them. | Detailed Reasoning - Social and living arrangements:: 21. The social and living arrangements of an individual must also be considered in determining their residency status. Such factors as joining sporting or community organisation, enrolling children into school, redirecting mail to Australia or committing to a residential lease are examples provided in paragraph 53 of TR 2023/1. | Detailed Reasoning - Resides according to ordinary concepts: 22. Whether a taxpayer satisfies the 'resides according to ordinary concepts test', consideration of the taxpayer's behaviour during the particular year and whether this behaviour reflects a degree of continuity, routine or habit is consistent with residing in Australia. 23. On xxx, the Taxpayer departed Australia and joined their family in Country 1, who had departed from Australia on or around 20 June 20xx. Their spouse and two youngest children have been living continuously in Country 1 since their return. When they returned to Country 1, their intention was to live in Country 1 for at least 5 years and has been living in Country 1 continuously since their return 24. Over the last three years, they have spent less than 40 days per year in Australia for business purposes and completes their immigration documents on the basis that they were a Country 1 resident. For the years ended 30 June 20xx to 30 June 20xx, the Taxpayer intends to continue this pattern of travel to Australia and does not plan on spending more than 8 weeks in the country. Consistent with paragraph 34 of TR 2023/1, the Taxpayer's visits to Australia for short periods of work is insufficient to establish Australian residency. 25. Consequently, the Taxpayer's behaviour demonstrates that they ceased their connection with Australia and does not have a habit or routine that is consistent with residing in Australia. From 20xx until 20xx, they maintained a family home with their spouse and children in Country 1 and their working arrangements are with Country 1 entities. Similarly, their personal effects are located outside Australia, their Medicare has expired and they have not voted in any Australian elections since their departure. As such, the Taxpayer has not satisfied the 'resides according to ordinary concepts' test. | Detailed Reasoning - Domicile test:: 26. Where a taxpayer does not ordinarily reside in Australia, subsection 6(1) of the ITAA 1936 provides that they may still be considered a resident for tax purposes if they have a domicile in Australia, unless the taxpayer shows that they have a permanent place of abode outside Australia. This test generally applies where an Australian resident goes to work in an overseas country for an extended period of time. 27. 'Domicile' is a legal concept which is determined according to the Domicile Act 1982 and according to the common law rules that the courts have developed. 28. Paragraph 57 of TR 2023/1 explains that there are three types of domicile, being: • A 'domicile of origin', which is attributed to each individual at birth. [14] • A 'domicile of dependence', which is relevant where a person (such as a minor) lacks capacity to acquire their own domicile and their domicile is determined by reference to someone else's domicile (such as a parent). • A 'domicile of choice', which is the domicile a person, with the capacity to do so, acquires voluntarily. 29. Section 10 of the Domicile Act 1982 states in relation to a domicile of choice: The intention that a person must have in order to acquire a domicile of choice in a country is the intention to make their home indefinitely in that country. 30. Paragraph 58 of TR 2023/1 explains that individuals only have one place of domicile at any point in time and this domicile continues until a new domicile is acquired. Paragraph 59 further explains that 'you must have both lawful physical presence in a foreign country and an intention to make your home indefinitely in that country'. Consideration of the type of visa to enter another country is also relevant. Specifically, if a visa to migrate to the foreign country is obtained, this would be consistent with an intention of making that country your home indefinitely. Depending on the other relevant factors, a working visa however, may not be sufficient to demonstrate an intention to acquire a new domicile. [15] | Detailed Reasoning - Permanent place of abode:: 31. Having established that a taxpayer has their domicile in Australia, in order to be a resident under the 'domicile and permanent place of abode test', the Commissioner must consider the second limb of the test, namely, whether the taxpayer's permanent place of abode is in Australia. 32. Case law can also be relied on to define these terms. In R v Hammond [16] at page 1480 'place of abode' is defined as 'a man's residence, where they live with their family and sleeps at night, is always their place of abode in the full sense of that expression.' 33. Paragraph 71 of TR 2023/1 explains that some relevant factors, which should be considered together and with other relevant facts and circumstances [17] , as to whether a taxpayer's permanent place of abode is overseas include: • length of overseas stay • nature of accommodation, and • durability of association. | Detailed Reasoning - Length of overseas stay:: 34. The length of an individual's overseas stay is relevant to determining whether a permanent place of abode has been established, with longer stays increasing the likelihood of such a conclusion. Permanent does not mean forever. As a rule of thumb, paragraph 77 of TR 2023/1 provides that 2 years is considered to be a substantial period of time and stays that are shorter than 2 years are less likely to be demonstrative that a permanent place of abode outside of Australia has been established. | Detailed Reasoning - Nature of accommodation:: 35. The nature of the accommodation should also be considered in establishing an individual's permanent place of abode. For instance, as stated in paragraph 79 of TR 2023/1, staying in temporary accommodation such as hotels, campsites, barracks, ship cabins [18] or accommodation arranged or owned by an employer on a non-exclusive basis generally will indicate that the overseas presence is not permanent. [19] 36. Additionally, retaining a dwelling in Australia does not necessarily mean that the individual is an Australian resident, consideration should also be given to the circumstances and the reasons for its retention. Paragraph 80 of TR 2023/1 states that: • where you retain your home but lease it out to an arm's length party, its retention will assume less significance • where you retain your home but only so your family can remain living in it while they make arrangements to join you overseas shortly, it will also assume less significance • however, the home in Australia will assume more significance where it is kept available for your use, you do in fact return to it and the accommodation overseas is consistent with a transitory stay. | Detailed Reasoning - Durability of association:: 37. An individual's connections with Australia and those maintained overseas are relevant. Paragraph 82 of TR 2023/1 explains that such factors as the location and maintenance of bank accounts, locations of other assets, recreational activities and the like form part of the relevant circumstances that need to be considered. | Detailed Reasoning - Application to your circumstances:: 38. In order to determine whether the Taxpayer meets the domicile and permanent place of abode test, it is necessary to consider not only their physical presence or length of time in Australia, but also their quality and character of their behaviour. 39. The Taxpayer departed from Australia in 20xx, more than xx years ago. Over the last three years, they have spent less than 40 days in Australia per year. Those stays to Australia are for business purposes and they complete their immigration documents on the basis that they are not an Australia resident. They intend to maintain this pattern in the future. 40. When the Taxpayer returns to Australia in the future, they intend on spending less than 8 weeks per year in the country. These trips will be for business and their immediate family will not travel with them. They will reside at the former family home when they return and will pay market value rent for their stay. The former family home is managed by a letting agency and is available for rent to the general public when not being rented by the Taxpayer. 41. The Taxpayer has limited social and family ties to Australia with the majority of those connections were in Country 1. Their Australian bank has been advised of their non-resident status and the bank has been applying non-resident withholding tax to interest earned from their Australian bank account. 42. On xxx, the Taxpayer moved to Country 2. they intend to stay in Country 2 for 5-6 years. They are currently staying with friends but has commenced inspecting properties in Country 2 for purchase with the intention that the eventual property purchased in Country 2 becomes their permanent residence. They have already purchased a vehicle, obtained a Country 2 driver's license and opened a bank account in Country 2. 43. The Taxpayer has established a family office in Country 2 and their main employment is with Company 1 (Country 2) Limited. they hold various director roles with Country 2 companies and these were a significant motivating factor for their move to Country 2. The Taxpayer does perform some duties for Company 1 (Australia) Pty Ltd however, they only perform these duties during their limited stays in Australia. 44. Although the Taxpayer may ultimately return to Australia from time to time for business, they do not have plans to return to Australia to live on a permanent basis. Together with the factors discussed in the proceeding paragraphs, they will not have a permanent place of abode in Australia in the years ended 30 June 20xx to 30 June 20xx. | Detailed Reasoning - The 183-day test: 45. In order to satisfy this test for residency, a taxpayer is required to be physically present in Australia for more than half an income year, being 183 days. | Detailed Reasoning - Application to your circumstances: 46. During the years ended 30 June 20xx and 30 June 20xx, the Taxpayer spent less than 40 days in Australia. The Taxpayer intends to continue this pattern of travel to Australia and will spend less than 8 weeks in the country, with each trip lasting one to two weeks. Consequently, the Taxpayer will not satisfy the '183 day' test pursuant to subparagraph 6(1)(a)(ii) of the ITAA 1936. | Detailed Reasoning - The Commonwealth Superannuation Test: 47. The third statutory test for residency states that a resident is a person who is a member of the Commonwealth Superannuation Scheme, established under the Superannuation Act 1976 or the Public Sector Superannuation Scheme, established under the Superannuation Act 1990 . | Detailed Reasoning - Application to your circumstances: 48. The Taxpayer will not be an employee of the Commonwealth and will therefore not satisfy the Commonwealth Superannuation Test in subparagraph 6(1)(a)(iii) of the ITAA 1936. | Detailed Reasoning - Conclusion: 49. The Taxpayer will not satisfy any of the statutory tests in subsection 6(1) of the ITAA 1936 and therefore will not be an Australian resident for tax purposes in the years ended 30 June 20YY to 30 June 20YY. [1] Pike at [57] and confirmed in Pike appeal at [16]. [2] Addy appeal at [78], per Derrington J. [3] Sneddon and Commissioner of Taxation [2012] AATA 516 at [49]. [4] Hafza at [449]; see also Addy appeal at [74-75], per Derrington J. [5] Case 35 14 TBRD 346 at [350]. [6] Addy appeal at [83], per Derrington J. [7] Paragraph 33 of TR 2023/1. [8] Federal Commissioner of Taxation v Pechey 5 ATR 322; 75 ATC 4083. [9] See for example Harding v Commissioner of Taxation [2018] FCA 837 at [43], confirmed in Harding at [61]. [10] Addy appeal at [82]. [11] Note, however, the criteria for determining residency for tax purposes are not the same as the criteria used to determine whether a person is an Australian resident for social security purposes as per the Social Security Act 1991 and those used by the Department of Home Affairs for the purposes of the Migration Act 1958 . [12] Pike appeal . [13] Paragraph 51 of TR 2023/1. [14] In many cases, a person's domicile of origin will be uncontroversial. The common law rule is that a person acquires the country of their father's permanent home or their mother's, if the father is deceased or unknown. [15] Paragraph 61 of TR 2023/1. [16] (1852) 177 E.R. 1477. [17] Paragraph 72 of TR 2023/1. [18] For example, see Duff and Commissioner of Taxation [2022] AATA 3675 where the taxpayer worked on a cruise ship on a basis of 4 months on, 2 months off. The taxpayer was found not to have their permanent place of abode overseas as that requires the identification of a single country in which the taxpayer is living or residing permanently as was established in Harding . [19] A stay in short-term temporary accommodation as a precursor to finding suitable long-term or permanent accommodation would not normally indicate that the presence is not permanent.