Private ruling: Residency
Date of advice: 3 October 2025
Published: 17 November 2025
Ruling period: Year ended XX XXXXX 20XX | Year ended XX XXXXX 20XX
Date scheme commenced: XX XXXXX 20XX

Ruling: Q1: Are you a resident of Australia for tax purposes under subsection 6(1) of the Income Tax Assessment Act 1936 for the 20XX-XX and 20XX-XX income years? | A1: No

Relevant facts and circumstances: You are a Country A born Citizen and hold a dual citizenship in Australia. You lived in a property in Country A for X years prior to your arrival in Australia. On XX XXXXX 20XX, you entered Australia for a X-week holiday. On XX XXXXX 20XX, you returned to Country A. On XX XXXXX 20XX, you purchased Travel Insurance in Country A, for your flight and temporary travel to Australia. On XX XXXXX 20XX, you arrived in Australia, entering on your Australian passport as an Australian citizen returning temporarily on your landing card. You are in Australia for medical treatment. Your intention is to be in Australia temporarily for medical treatment and then return permanently to your home in your country of origin, Country A. You currently have medical appointments booked up to and including XX XXXXX 20XX. You have no intention to reside in Australia permanently. You intend to leave Australia once your medical treatment is completed, however the date of that is not yet known or confirmed. You originally purchased a return ticket which you have used to return to Country A. On XX XXXXX 20XX, you returned home to Country A with the intention to stay permanently and continue your medical treatment there through the XXXXX XXXXX System (XXX), however the XXX treatment was not possible, due to waiting lists, timescales and re-assessment of your condition. From XX XXXXX 20XX - XX XXXXX 20XX, you have stayed in Airbnbs and hotel apartments in Australia. You do not have a permanent place to live in Australia. From XXXXX 20XX until XX XXXXX 20XX you rented a fully furnished, inclusive of bills and utilities, 1 bedroom holiday apartment on a X-month lease. You have obtained an extension of this lease, which is now being charged on a month-by-month basis, so you will not be locked into any leases or incur unnecessary accommodation charges when you return to Country A. You have lived and worked in Australia, prior to this stay, however you do not own any property in Australia. You do not own any furniture in Australia, nor shipped any of your personal belongings here. You arrived with only your clothes in a suitcase. You have no investments in Australia. You have a bank account with Bank A, that holds your personal money to live off, pays for your medical scans, treatments, payment gaps, temporary accommodation, food, travel and essential living. You do not have an Australian credit card nor any borrowings in Australia. You hold credit cards in Country A. Since arriving in Australia, you have maintained your permanent place to live in Country A and this property is not being rented out whilst you are in Australia. You hold bank and saving accounts in Country A. You have all your personal household effects in Country A. You are not receiving any income from non-Australian sources, except for interest on your Country A savings account. You have not held any employment in Australia for the period that you have been here. You do not have a job being held for you in Country A, as you were too unwell to work prior to leaving Country A. You travelled alone to Australia, no family accompanied you and you do not have a partner or spouse. Your family remained in Country A due to the temporary nature of your medical treatment. All your family are Country A Citizens and do not have dual residency/citizenship in Australia. You have a gym membership in Country A. You hold and maintain a mobile phone in Country A. You have a full current Country A driver's licence. You have no social or sporting connections in Australia. On XX XXXXX 20XX, you renewed your expired Australian driver's licence. You are a resident of Country A for Country A income tax purposes. You are not enrolled in any course of study in Australia. On XX XXXXX 20XX, you rented a Post Office box for a XX-month period, expiring XX XXXXX 20XX. You are not a member of the Public Sector Superannuation Scheme (PSS). You are not an eligible employee under the Commonwealth Superannuation Scheme (CSS). You are not the spouse or child (under 16) of a person who is a member of the PSS or an eligible employee in respect of the CSS.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 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 were not a resident of Australia for the 20XX-XX and 20XX-XX income years, as follows: • You were not a resident of Australia according to the resides test. • You do not meet the domicile test because your domicile is not in Australia, and the Commissioner is satisfied that your permanent place of abode is outside Australia. • You do not meet the 183-day test because although you were in Australia for 183 days or more during the 20XX-XX and 20XX-XX income years, the Commissioner is satisfied that both: - your usual place of abode is outside Australia, and - you do not intend to take up residence in Australia. • You do not fulfill 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 .