Private ruling: Residency
Date of advice: 21 February 2024
Published: 8 April 2024
Ruling period: Year ending 30 June 2024
Date scheme commenced: 1 July 2023

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

Relevant facts and circumstances: You were born in Australia. You are a citizen of Australia. You are a permanent resident of Country Z which was granted to you a number of years ago. Your spouse is a citizen of both Australia and Country Z. You and your spouse went to Country Z in a previous financial year. You both returned a few months later. You have a number of children living in Country Z. Your spouse's family also remain living in Country Z. You accompanied one of your children back to Country Z after a medical procedure. Your spouse cared for their aging parents while in Country Z and one of their siblings passed away while you were there. While in Country Z you did some work. Your children rent a house in Country Z. You have some items in the property you leave there when you visit such as clothes, hand tools. furniture. You have a pickup truck you own with your child in Country Z. You do not have any other assets in Country Z. You and your spouse intend on purchasing the property. You and your spouse have a property in Australia that also has an income producing activity. The property is fully furnished and contains all your personal and household belongings. Your parent lives with you in a granny flat out the back of the main house. Your parent did not go to Country Z with you. A number of children live with you on the property. While in Country Z your neighbour assisted with the property and an in-law assisted with the income producing activity. You and your spouse run a business in addition to the property and income producing activity. You will continue with the business for several more years. You intend on returning to Country Z. You do not intend on living in Country Z permanently at this stage. You did not suspend or cancel your private health in Australia. You did not remove your name from the Australian Electoral roll. You are not a resident of Country Z for taxation purposes. 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 1997 subsection 995-1 | Income Tax Assessment Act 1997 subsection 6-5

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 2024 income year as follows: • You are a resident of Australia according to the resides test. • You meet the domicile test. • You meet the 183-day test for the relevant income year. • 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. For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .