Private ruling: Residency
Date of advice: 11 March 2026
Published: 4 May 2026
Ruling period: Year ended DD/MM/20YY | Year ending DD/MM/20YY
Date scheme commenced: DD/MM/20YY

Ruling: Q1: Were you a tax resident of Australia from DD/MM/20YY to DD/MM/20YY? | 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 from DD/MM/20YY to DD/MM/20YY, as follows: • You were a resident of Australia according to the resides test. • You do not meet the domicile test because your domicile is not in Australia. • You did meet the 183 day test because you were in Australia for 183 days or more during the 20YY income year, 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 fulfill the requirements of the Commonwealth Superannuation test.

Relevant facts and circumstances: You were born in and are a citizen of Country A. You are not a citizen of any other country. On DD/MM/20YY, you arrived in Australia on a XX Visa. Before arriving in Australia, you lived with your parents in Country A. When you arrived in Australia you intended to stay permanently. You travelled from City A to City B on a trip when you first arrived in Australia, but thereafter you resided in City A for the duration of your stay. You do not have a spouse or any dependants. On DD/MM/20YY, you signed a lease for rental accommodation in City A. After arriving in Australia, you joined a gym and a library. You also socialised with work friends and trained with a group of friends to compete in athletic events. On DD/MM/20YY, you commenced employment with Company A in line with your visa requirements. On DD/MM/20YY, you commenced employment with Company B in line with your visa requirements. On DD/MM/20YY, you moved out of your leased rental property and rented privately for the remainder of your stay. On DD/MM/20YY, you commenced employment with Company C in line with your visa requirements. You hold bank accounts in Country A and Australia. You do not own any other assets in Country A. You did not own any white goods or furniture in Country A. You did purchase some household furniture after arriving in Australia. You brought some personal effects with you to Australia including, clothing, photos, electronics and jewellery. You had your mail sent to your Australian addresses. You did not receive any overseas income whilst in Australia and did not have any employment position or job being held for you in Country A. You did not lodge any foreign income tax returns whilst living in Australia. On DD/MM/20YY, you left Australia, upon the expiry of your visa. You did not apply to have your visa extended for a second year as towards the end of your visa period, your circumstances at home changed and you needed to return to the Country A. You are not a member of the Public Sector Superannuation Scheme (PSS) which was established under the Superannuation Act 1990 . You are not an eligible employee in respect of the Commonwealth Superannuation Scheme (CSS) which was established under the Superannuation Act 1976 .

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