Private ruling: Residency
Date of advice: 9 July 2025
Published: 1 September 2025
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: XX XX 20XX

Ruling: Q1: Are you a resident of Australia for tax purposes as defined by subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936) from XX XX 20XX? | A1: No.

Relevant facts and circumstances: You were born in Country B. On XX XX 20XX, you married your spouse in Country B. You and your spouse have three dependent children. Between XX 20XX to XX 20XX, you and your family relocated to Country C. You were admitted into Country C on a work visa. In XX 20XX, you obtained a permanent employee visa which entitled you to work with an employer in Country C for five years. In XX 20XX, you and your family immigrated to Australia on a permanent residency visa. In XX 20XX, you and your spouse purchased a property located in Australia. In XX 20XX, you and your family became citizens of Australia. In XX 20XX, you and your spouse purchased an investment property located in Australia. This property is currently listed for sale. On XX XX 20XX, you and your spouse legally separated, with the view to divorce within 12 months. Your adult children will remain settled in Australia, and your dependent child will remain in the care of your former spouse. As part of the separation property agreement, your former spouse will acquire ownership of the familial home. The proceeds of the investment property will be divided once it is sold. All Australian bank accounts will be transferred to your former spouse. You will retain your Australian superannuation fund. On XX XX 20XX, you established a private company in Country C. You are the Director of the company and its only shareholder/employee. All activities of the company will be conducted in Country C. On XX XX 20XX, you relocated to Country C. You entered Country C on a work visa. Your initial visa allows you to live and work in Country C for 2 years and each subsequent renewal of employment will allow you to live and work for 3 years. You intend to apply for permanent residency in Country C within 12 months. On XX XX 20XX, you entered a 24-month leasing agreement for a residential property in Country C. You intend to purchase a property in Country C once you have been granted permanent residency. You intend to live in Country C for the foreseeable future. You are not providing any financial support to your family in Australia. You intend on visiting Australia for around 2 weeks every 3-4 months to see your children. You have notified the Australian Electoral Commission that you have departed Australia. You have advised your private health insurance provider of your departure. You intend to have yourself removed from your policy. On XX XX 20XX, you were approved for medical insurance coverage in Country C. You are not a member on behalf of whom contributions are being made to the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS) or a spouse of such a person, or a child under 16 of such a person.

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

Reasons for decision: Summary: 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 not a resident of Australia from XX XX 20XX, as follows: • You are not a resident of Australia according to the resides test. • You do not meet the domicile test because either your domicile is not in Australia, or the Commissioner is satisfied that your permanent place of abode is outside Australia. • You do not meet the 183 day test because although you were in Australia for 183 days or more during the 20XX income year, 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. • You do not fulfil the requirements of the Commonwealth Superannuation test. | Detailed Reasoning - More information: For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .