Private ruling: Residency
Date of advice: 17 September 2025
Published: 17 November 2025
Date scheme commenced: DD MM 20YY

Ruling: Q1: Are you a resident of Australia for tax purposes? | A1: No This private ruling applies for the following periods: Income year ended 30 June 20YY Income year ending 30 June 20YY Income year ending 30 June 20YY Income year ending 30 June 20YY The scheme commenced on: DD MM 20YY

Relevant facts and circumstances: Your country of origin is foreign country A. You are a citizen of foreign country A and of Australia - dual citizenship. You moved to Australia with your family as a child, where you attained Australian citizenship. Your travel movements in the years prior to the ruling period were annual overseas holidays with your family. Your spouse permanently departed Australia on DD MM 20YY to commence a new life in foreign country B. You with your children have also permanently departed Australia on DD MM 20YY first to foreign country A and then you joined your spouse in foreign country B on DD MM 20YY. Your children also have dual citizenship (Australia and foreign country A). You have a residency visa which allowed you to enter the foreign country B. It is a X-year visa. Your visa is sponsored by your spouse's employer. As a sponsored visa it and can be renewed for continuation. You do not intend applying for citizenship in the foreign country B. You and your spouse plan to move to foreign country A after the employment in the foreign country B ends. You and your spouse have secured permanent accommodation in foreign country B. It is an apartment on a long-term lease. Prior to your departure from Australia, you were renting a property. You did not own a home while in Australia. You receive no mail from Australia, only emails. You receive no income in foreign country B. You have no employment outside of Australia. You are currently not employed. Some of your children are currently enrolled in schools in foreign country B. You and your spouse have obtained foreign country B driver's licences. You have purchased cars. You and your spouse both sold your cars just prior to permanently departing Australia. You and your spouse have removed yourselves from the Australian Electoral Role. You and your spouse are no longer members of any Australian associations. You have cancelled your Australian private health insurance cover and gym membership. You and your spouse have notified your Australian banks and financial institutions that you are no longer residents of Australia for tax purposes, and non-resident withholding tax would apply to the interest income earned in your Australian bank accounts. You and your spouse have no other assets (properties or shares) in Australia apart from your superfunds. You and your spouse have no intention of returning to reside in Australia. Your spouse was previously a Commonwealth of Australia Government employee for superannuation (super) purposes. 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. You are not the spouse or a child under 16 of a person who is a member of the PSS or an eligible employee in respect of the CSS.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 section 6-5 | Income Tax Assessment Act 1997 section 995-1

Reasons for decision: Summary: You are not a resident of Australia for tax purposes from the date you departed Australia. | Detailed Reasoning - Detailed reasoning: 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 for the period from DD MM 20YY to DD MM 20YY, as follows: • You are not a resident of Australia according to the resides test. • You do not meet the domicile test because although your domicile is in Australia, and the Commissioner is satisfied that your permanent place of abode is outside Australia. • You do not meet the 183-day test because you will not be in Australia for 183 days or more during the 20YY, 20YY, 20YY and 20YY income years. • You do not fulfill the requirements of the Commonwealth Superannuation test.