Private ruling: Residency
Date of advice: 28 May 2024
Published: 8 July 2024
Ruling period: Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia from Date one to Date 2? | A1: Yes.

Relevant facts and circumstances: You were born in Australia. You are not a resident of any other countries for the purposes of tax. You don't receive income from sources outside of Australia. You arrived in Country A from Australia on Date 3. In the few years prior, you resided at a rental property (Property A) with Person B. You took a holiday overseas in 20XX and a trip of several days to City A in 20XX. Your travel movements will be minimal going forward and you have no current plans to travel. Person B accompanied you to Country A. At no point did you and/or Person B not consider not coming back to Australia. Both of your departures were solely due to your work commitments and neither of you have severed ties with Australia. You have provided a list of the dates you returned to Australia during the ruling period. Each time you returned to Australia, you resided at Property A. You were granted an employment pass to enter Country A. This allows you to stay in Country A for several years. You are employed by Company A with your Home location in City B Australia, and your Host location in Country A. Company A has withheld tax from your income with the intention of meeting your obligations to the Australian Taxation Office (ATO). Your employment commenced on Date 4 and the estimated completion date is Date 5. Your employment is situated in Country A. Some of your work is undertaken in Country A with the remaining work being undertaken in several other countries. When in Country A, you stay in an apartment paid for by your employer. While in Country A, you placed your household and personal effects into temporary storage provided by your employer. In the income year ending 30 June 20XX, you travelled to Country D and Country E in connection with your employment. You stayed in hotel accommodation each time you travelled. In the income year ending 30 June 20XX, you travelled to Australia, Country B, Country C, Country D, Country E, Country F, Country G and Country H in connection with your employment. You stayed in hotel accommodation each time you travelled. In the income year ending 30 June 20XX, you travelled to Country B, Country F and Country I in connection with your employment. You stayed in hotel accommodation each time you travelled. Person B stayed in Country A while you were travelling in connection with your employment. You have the following assets in Australia: • a unit owned by you and Person B as joint tenants (Property B) • a property (Property C) owned by the family trust of which you are a beneficiary • a property (Property D) owned by the family trust of which you are a beneficiary. You have the following professional, social, or sporting connections in Australia: • professional and business connections • friends • family • personal mentorships • alumni connection with a university. You do not have any professional, social, or sporting connections in Country A. You have a driver's licence in Country A, which you acquired after residing there for some months. You did not inform the Australian Electoral Commission or Medicare when you departed Australia. You advised your private health insurance provider to suspend your private health insurance while you were in Country A. 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 . When you departed Australia, you did not advise any Australian financial institutions that you are a foreign resident for the purposes of non-resident withholding tax. Upon your return to Australia, Company B will find you employment in Australia.

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

Reasons for decision: 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 were a resident of Australia for the income years ending 30 June 20XX and 30 June 20XX, as follows: • You were a resident of Australia according to the resides test. • You do meet the domicile test because your domicile in Australia, and the Commissioner is not satisfied that your permanent place of abode is outside Australia. • You do not meet the 183-day test because you were not in Australia for 183 days or more during the 20XX and 20XX income years • 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 .