Private ruling: Residency of Australia for taxation purposes
Date of advice: 17 November 2025
Published: 5 January 2026
Ruling period: Year ended 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Are you a resident of Australia for taxation purposes? | A1: Yes.

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You are not a permanent resident of any other country. You married your spouse in Australia. You and your spouse travel between Australia and Country Z. You travel to Country Z for up to a few months a year and you may increase your time in Country Z. Your spouse has family in Country Z which you spend time with. You have family in Australia. You have a specific type of visa that allows you multiple entry for a number of years then you must reapply, you were granted this because your spouse is from Country Z. When you and your spouse travel to Country Z you stay in their home in Country Z. You and your spouse intend on travelling to Country Z for the Australian winter. Your main residence is in Australia. You are paying off a rental property in Australia. You own a vehicle in Australia. Your home remained vacant in Australia during the relevant income year while you and your spouse were in Country Z. You may rent the property out in a future income year while you are in Country Z. You receive a small, aged pension from Australia. You travel to and from Country Z multiple times a year. You will not be returning to Country Z until a future year. Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth government Superannuation funds.

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

Reasons for decision: Summary: For tax purposes, whether you are a resident of Australia is defined by subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936). The definition has four tests to determine your residency for income tax purposes. These tests are: • the resides test • the domicile tests • the 183-day test, and • the Commonwealth superannuation fund test. It is sufficient for you to be a resident under one of these tests to be a resident for tax purposes. Our interpretation of the law in respect of residency is set out in Taxation Ruling TR 2023/1 Income tax: residency tests for individuals . | Detailed Reasoning - The resides test: The resides test is the primary test of tax residency for an individual. If you reside in Australia according to the ordinary meaning of the word resides, you are considered an Australian resident for tax purposes. Some of the factors that can be used to determine whether you reside in Australia include: • Period of physical presence in Australia • intention or purpose of presence • behaviour while in Australia • family and business/employment ties • maintenance and location of assets • social and living arrangements. No single factor is decisive, and the weight given to each factor depends on your specific circumstances. Where an individual does not reside in Australia according to ordinary concepts, they will still be an Australian resident if they meet the conditions of one of the other tests. | Detailed Reasoning - The domicile tests: Under the domicile test, if your domicile is in Australia, you are a resident of Australia unless the Commissioner is satisfied that your permanent place of abode is outside Australia. Whether your domicile is Australia is determined by the Domicile Act 1982 and the common law rules on domicile. For example, you may have a domicile by origin (where you were born) or by choice (where you have changed your home with the intent of making it permanent). Whether your permanent place of abode is outside Australia is a question of fact to be determined considering all the facts and circumstances of each case. Key considerations in determining whether you have your permanent place of abode outside Australia are: • whether you have abandoned, in a permanent way, living in Australia • length of overseas stay • nature of accommodation, and • durability of association | Detailed Reasoning - The 183-day test: Under the 183-day test, if you are present in Australia for 183 days or more during the income year, you will be a resident, unless the Commissioner is satisfied that both: • Your usual place of abode is outside Australia, and • You do not intend to take up residence in Australia. The question of usual place of abode is a question of fact and generally means the abode customarily or commonly used by you when are physically in a country. | Detailed Reasoning - The Commonwealth superannuation test: An individual is a resident of Australia if they are either a member of the superannuation scheme established by deed under the Superannuation Act 1990 or an eligible employee for the purposes of the Superannuation Act 1976 , or they are the spouse, or the child under 16, of such a person. | Detailed Reasoning - Application to your circumstances: We have considered each of the statutory tests listed above in relation to your particular facts and circumstances. We conclude that for the relevant income years you are not a resident of Australia. Considering your individual circumstances, we have concluded that you are a resident of Australia according to ordinary concepts. You are going to Country Z during each income year to spend time with your spouse's family and to avoid the Australian winter. Your spouse is a Country Z national, and you both move between each country. You have a home in Australia which remains vacant while you are in Country Z. You may rent your home out during future visits to Country Z. Your Domicile is in Australia, and you do not have a permanent place of abode in Country Z. You are a resident under the 183-day test as you were in Australia for more than 183 days in the relevant income year. You may increase your time in Country Z in future income years, but your usual place of abode is in Australia, and you intend on remaining a resident in Australia. You do not fulfil the requirements of the Commonwealth Superannuation test and are therefore not a resident under this test. You are a resident of Australia for taxation purposes for the relevant income years.