Private ruling: Resident of Australia for tax purposes
Date of advice: 3 July 2025
Published: 1 September 2025
Ruling period: Period ended XX/XX/20XX
Date scheme commenced: XX/XX/20XX

Ruling: Q1: Are you a resident of Australia for the period starting XX/XX/20XX until the period ended XX/XX/20XX under section 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997) and subsection 6(1) of the ITAA 1936? | A1: Yes.

Relevant facts and circumstances: You were born in Country A on XX/XX/19XX. You are a citizen of Australia and Country A. On XX/XX/20XX you arrived in Australia on a skilled - independent (subclass 189) Visa. The reason for your visit was to assess if you would like to move to Australia on a permanent basis to live. On XX/XX/20XX you returned to Country A. On XX/XX/20XX, you returned to Australia to live and work with the intention of it being permanent. On XX/XX/20XX, you were granted a resident return (subclass 155) Visa. On XX/XX/20XX, you were granted a citizenship of Australia. You boarded in a house with two additional housemates. After this period, you leased a unit. You hold a drivers' licence in Australia and Country A. Visits to Country A You departed and returned to Australia to visit Country A for approximately 52 days during the ruling period. The above visits were for holidays, visiting friends and extended family. When you visited Country A, you would stay at you parents' residence. On XX/XX/20XX, you left Australia and moved to Country A for a planned period of 2 years to live and work. You don't have a planned return date to Australia. If you intend to travel out of Country A in the future, you will record your Country A residency and Country A address. You keep in touch with your Australian friends via email. You informed the Australian Electoral Commission that you would vote from Country A in the next planned election. You did not notify Medicare that you left Australia. You updated your contact details before departing. You suspended your private health insurance cover for two years. Assets Australia In XX 20XX, you withdrew your Country A pension funds and transferred them to your Australian bank account. Tax was deducted at source in Country A without the need to lodge a foreign income tax return. Tax was also paid in Australia (with foreign income tax offset claimed). You own a unit in Australia which you have leased out from XX/XX/20XX since purchasing. You have never resided at the property. You have continued to lease out your unit since departing Australia. You continue to be responsible for the mortgage on the unit. You have never used the unit location as your postal address. You have a bank account and savings account. You gave away most of your personal belongings when you departed Australia. You gave your furniture away to the next tenant in the shared house. Country A You kept some of your personal belongings at your parents residence while in Australia. Since departing Australia, you have opened a bank account and several other financial accounts in Country A. Prior to arriving in Australia, you leased a property in Country A. Since leaving Australia for Country A, you have been residing at your parents residence. Your mailing address since departing Australia is in Country A. Income and Employment Between XX/XX/20XX and X/XX/20XX that you were living in Australia, you did not receive foreign sourced income. Between XX/XX/20XX and XX/XX/20XX, you were a resident of Australia for tax purposes. You did not hold an employment position nor was a position being held for you in Country A during this period. Between XX/XX/20XX and XX/XX/20XX, you were a resident of Australia and Country A for tax purposes. You had two employers when you were residing in Australia. You held both positions for approximately XX months. You performed your employment duties remotely at home or occasionally in the office. You resigned from both your Australian employers when you departed Australia. You advised the Australian bank where you hold accounts that you are a non-resident commencing on XX/XX/20XX. You continue to receive rental income from your unit you own in Australia. Certificate of residency In a letter dated XX/XX/20XX, you were granted a certificate of residency by the Australian Taxation Office (ATO) valid for the period XX/XX/20XX to XX/XX/20XX. In a letter dated XX/XX/20XX, you were granted a certificate of residency by the ATO valid for the period XX/XX/20XX to XX/XX/20XX. On XX/XX/20XX, the ATO issued you a letter in response to your request for a Certificate of Residency for the period XX/XX/20XX to XX/XX/20XX. The letter included the following: We're writing to advise that we cannot process your certificate of residency application dated XX/XX/20XX. This is because your residency status is complex, and we require more information in writing. You need to seek a private ruling or early engagement to establish your tax residency under the relevant tax treaty for the specified period before we can issue a certificate of residency to you. On XX/XX/20XX the ATO issued you a letter advising that we're unable to process your Certificate of Residency request. The letter included the following: You need to seek a private ruling or early engagement to establish your tax residency under the relevant tax treaty for the specified period before we can issue a certificate of residency to you. In regards to the previous request 20XX Certificate of Residency that was submitted Reference X. The same should have applied so that is now being reviewed as an Australian address was listed on form but didn't match what was on ATO record in turn Certificate was issued with Overseas address listed which should only occur once a private ruling has been issued. This should have resulted as a Rejection Letter with direction to lodge for a private ruling due to Overseas address on ATO record if Australian Address is listed on ATO record this would be all clear to process. Hopefully this explanation above assists with your question in regards to why rejection has occurred .

Relevant legislative provisions: Income Tax Assessment Act 1997 section 995-1(1) | Income Tax Assessment Act 1936 subsection 6(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 were a resident of Australia for the period XX/XX/20XX to XX/XX/20XX, as follows: • You were a resident of Australia according to the resides test. • You resided in Australia permanently from XX/XX/20XX. • You had an Australian employer. • You own a unit in Australia which you have leased out from XX/XX/20XX since purchasing. • You held an Australian bank account and licence. • On XX/XX/20XX, you were granted a resident return (subclass 155) Visa. • You do meet the domicile test because your domicile was in Australia, and the Commissioner is not satisfied that your permanent place of abode was outside Australia. • You abandoned your domicile of origin in Country A and acquired a domicile of choice in Australia. • You do not own a residence outside of Australia. When you visited Country A, you would stay at your parents residence. • In Australia, you boarded in a house with two additional housemates. After this period, you leased a unit. • Prior to arriving in Australia, you leased a property in Country A. • You do meet the 183-day test because you were in Australia for 183 days or more during the period XX/XX/20XX to XX/XX/20XX. • You departed and returned to Australia for holidays in Country A for approximately 52 days during the ruling period. • 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 .