Private ruling: Residency
Date of advice: 14 July 2025
Published: 20 October 2025
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you a resident of Australia for taxation purposes for the relevant income years? | A1: No.

Relevant facts and circumstances: You were born in Australia. You are an Australian citizen. You are employed by Employer Z. Employer Z has held contracts with the Australian Government since you joined them. You moved to Country Z to work as a contractor. You have extended this contract for a number of years. You initially departed Australia a couple of years ago. You previously worked in Country Y during an earlier period and in Country Z at a later date. You stated that you remained an Australian resident while completing this work. You are not a Country Z citizen and you do not intend on applying for Country Z citizenship. You have been granted a visa by your sponsoring organisation. This visa allows you to stay in Country Z permanently. You have rental accommodation in Country Z. Prior to leaving, you were renting in Australia. You have a spouse, a Country X citizen and a child. Your spouse will be joining you in Country Z. You have children from a previous marriage who live with their parent and will not be joining you in Country Z. You pay an agreed upon amount of child support to the children's parent. You will spend the majority of your time in Country Z in the next few years. You plan on travelling back to Australia to visit your children for no more than a few weeks per year. At this stage, you do not intend on returning to Australia permanently. You also plan on travelling to Country X to visit your spouse's family. Any future travel will be based off your leave periods with your employment. You have an overseas bank account which you used to pay for your rental accommodation in Country Z when you previously lived there - this account may have been deactivated but you intend on getting another one. You do not own a home in Australia or have a home loan. You have Australian bank accounts. Most of these were closed prior to departing and one will be kept as it has a good international card. You currently do not receive any income from sources outside Australia. You are not a part of any groups, clubs or church groups in any country. You informed the Australian Electoral Commission and Medicare of your departure. You do not have any private health insurance. You have superannuation with Australian Super which Employer Z pays into. You also have another super account which cannot be rolled over or further contributed to. 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 section 6(1) | Income Tax Assessment Act 1997 section 995-1

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 will not be a resident of Australia for taxation purposes for the relevant income years as follows: • You will not be a resident of Australia according to the resides test. • You do not meet the domicile test because your domicile is in Australia; however, the Commissioner is satisfied that your permanent place of abode is outside Australia.. • You do not meet the 183 day test. • You do not fulfil the requirements of the Commonwealth superannuation fund test. In summary, you will not be a resident of Australia for taxation purposes for the relevant income years. For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .