Private ruling: Residency
Date of advice: 6 May 2026
Published: 13 July 2026
Ruling period: Year ended 30 June 20YY | Year ending 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Are you residents of Australia for tax purposes from 1 July 20YY to 30 June 20YY? | A1: Yes. 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 residents of Australia for the period 1 July 20YY to 30 June 20YY, as follows: • You are not residents of Australia according to the resides test. • You do meet the domicile test because your domicile is in Australia. • You do not meet the 183 day test because you will not be in Australia for 183 days or more during the 20YY and 20YY income years. • You do not fulfill the requirements of the Commonwealth Superannuation test. The Commissioner is satisfied you are an Australia resident for tax purposes under the domicile test for the 20YY and 20YY income years. More information For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .

Relevant facts and circumstances: Person A was born in Australia and is a citizen of Australia. Person B was born in Country A and is a citizen of both Country A and Australia. You both travelled to the Country A in MM 20YY with the intention to stay in Country A for xx years. Person A entered Country A on a temporary partner visa that expires in MM 202YY. You travelled to Country A to spend time with an aging parent and to holiday. Person A holds honorary positions with Australian education institutions. Person B is on sabbatical and will seek new employment in Australia on your return. Neither of you will have any employment in Country A. You have leased furnished accommodation in Country A. You have purchased some household items to use at this accommodation. Before securing a rental, you stayed in hotel and Airbnb accommodation. You own an apartment in Australia as tenants in common which is your main residence. You rented out your home in Australia under a X year lease from the time you departed Australia. You placed your household items and personal possessions in storage in Australia. You intend to return to Australia in MM 20YY. Person A maintains professional and occupational memberships in Australia. You do not have any professional or occupational memberships in Country A. You each bank accounts in Country A and Australia. You do not hold any other assets in Country A. Neither of you advised the Australian Electoral Commission you are overseas electors. You have suspended your Australian private health insurance. You did not advise Medicare of your departure. Person A has advised their Australian financial institutions they are a non-resident. Person B has not advised any Australian financial institutions they are a non-resident. You hold Australian driver's licences and do not hold a driver's licence in any other country. You will lodge income tax returns in Australia for the 20YY and 20YY income years. You have not lodged any foreign income tax returns while living in Australia. You are not eligible members of a Commonwealth superannuation scheme.

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