Private ruling: Residency
Date of advice: 29 August 2025
Published: 27 October 2025
Ruling period: Year ended DDMMYY
Date scheme commenced: DDMMYY

Ruling: Q1: Are you an Australian resident for tax purpose for the year 20YY- 20YY? | A1: Yes.

Relevant facts and circumstances: You are a citizen of Country A, currently residing in XX Australia. On DDMMYY You entered Australia on a Working Holiday Visa. You have an Australian bank account You have an Australian superannuation fund. You have a mobile phone contract and a gym membership in Australia. On DDMMYY, you purchased a vehicle in XX. You are a registered member of a football club. On DDMMYY You left Australia to spend Christmas with your family overseas. On DDMMYY, you returned to Australia. You reside in City A, State B. You reside with your relatives. You pay a rent of $XXX per week. You have integrated into the community. Since, DDMMYY You have been in a relationship with a person of Australian background. You are employed in Australia. On DDMMYY, you commenced employment with a Construction Company. From DDMMYY, you are working in the capacity of a manager. On DDMMYY, you signed a permanent full- time employment contract. The signing of the contract includes a sponsorship pathway after one- year of employment. This will permit you to work full time in Australia, exclusively for the sponsoring employer. The visa is granted for up to 2-years in the short-term stream This is being organized through the companies group immigration officer, who has managed similar case prior to yours. Except an overseas bank account, you have no financial assets in the country of your origin. You have resigned from your job and football team You do not have any plans to return to the country of your origin.

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 a resident of Australia for 20XX-20XX, as follows: • You are a resident of Australia according to the resides test. • You do meet the domicile test because your domicile is in Australia, and the Commissioner is not satisfied that your permanent place of abode is outside Australia. • You do meet the 183-day test because you were in Australia for 183 days or more during the 2024-2025 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 meet 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 .