Private ruling: Residency
Date of advice: 26 March 2025
Published: 19 May 2025
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

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

Relevant facts and circumstances: You were born in Country Z. You are a citizen of Country Z. You are on a visa which gives you permanent residency in Australia. You live with your Australian partner in Australia You intend on being in Australia on a permanent basis. Your first arrival to Australia on the visa was granted in a prior year. You left Australia in a previous year and went back to Country Z to move out of a rental property and conduct some family business. You entered Australia after a few months had passed. You left Australia to go to Country Y on holiday. You re-entered Australia a couple of weeks later. You went back to Country Z to start the process of downsizing and selling your real estate. You returned to Australia a few months later. You went back to Country Z to continue with the sales. You came back to Australia on a couple of months later. You left Australia and went back to Country Z as you were still trying to sell your apartment. You came back to Australia for a short visit, then you left to go back to Country Z. You finalised your real estate dealings in Country Z and entered Australia at the end of the year and you have remained in Australia since arriving back. Prior to obtaining the partner visa you have been to Australia a few times on a visitor's visa. You are not currently working in Australia. You live with your partner in a rental apartment which is in both of your names. All your clothing and personal items are in Australia at your rental property. You have a property in Country Z which needs to be refurbished. You have a number of transaction accounts in Country Z. You do not have any assets in Australia. You and your partner have a joint transaction account in Australia. You have been with your partner for several years. You received rental income from your rental property in Country Z. You did not lodge a tax return in Country Z. Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth super funds.

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 tax purposes for the relevant income years follows: • You are a resident of Australia according to the resides test. • You meet the domicile test. • You meet the 183-day test. • You do not fulfil the requirements of the Commonwealth superannuation fund test. In summary, you are a resident of Australia for tax purposes for the relevant income year.