Private ruling: Income tax - residency
Date of advice: 13 February 2026
Published: 30 March 2026
Ruling period: For the income year ended 30 June YYYY | For the income year ended 30 June YYYY
Date scheme commenced: DDMMYYYY

Ruling: Q1: Are you an Australian resident for tax purposes from DDMMYYYY when you departed Australia? | A1: No.

Relevant facts and circumstances: A and B (the couple) were born in Australia and are both Australian citizens. The couple are not citizens of a foreign country and they have not yet taken steps to apply for permanent citizenship as at the date of the ruling. The couple have two children together, C (X years of age) and D (X years of age). Prior to this ruling A had already been working in the Country 1 during YYYY-YYYY however their employment role was then made redundant, and the couple returned to Australia to reside with relatives until YYYY. During this time A was still seeking work in Country 1. In Australia, the couple initially stayed with B's parent temporarily, then for a short period of time the couple and their two children lived in a rental property. On DDMMYYYY the couple and their children then departed Australia and migrated to Country 2 to live. The couple both hold residency visas in Country 1 and Country 2. A also holds an X ID. The residency visas allows the couple and their two children to stay permanently in each country. The couple do not hold return airline tickets to Australia as they plan to stay in Country 2. In Country 2, A is employed and works remotely for a Country 1 company called X on a X month renewable contract as a Consultant/Sales Co-ordinator. B is a stay at home parent. The residency visas were sponsored by A's employer. Your outgoing immigration passenger cards declared that the couple were both Country 2 residents. The couple have both informed Medicare Australia that they were departing Australia. The couple have both removed their names from the Australian Electoral Roll. The couple have both cancelled their Australian Private Health Insurance policy. The couple's two Australian motor vehicles were sold before departure. The couple cancelled their memberships with the Australian gym's and RSL club. The couple no longer have Australian employment or have employment being held for them while overseas. The couple jointly own an Australian property which is managed by an agent and has been rented by tenants at normal market rates since YYYY. In Country 2 the couple hold a X month rental lease until MMYYYY on a X bedroom residential unit under a usual tenancy agreement for the property situated at X. This is also their current postal address for correspondence. The couple's personal and household effects were largely sold before departure, and some items they retained were shipped overseas. A was previously employed in Australian at X from YYYY - YYYY and at X from YYYY - YYYY. The couple are not an active or contributing member of the Public Sector Superannuation Scheme (PSS) which was established under the Superannuation Act 1990 . The couple are not eligible employees in respect of the Commonwealth Superannuation Scheme (CSS) which was established under the Superannuation Act 1976 , nor are they the spouse or a child under 16 of such a person. The couple hold foreign bank accounts with a Country 1 bank. A has opened bank accounts in Country 2. The couple are considered residents for tax purposes in Country 1 based on their residency visas. The couple hold social connections in Country 2. A has joined a gym in Country 1. The couple's children attend school in Country 2. A has purchased a motor vehicle in Country 2 and the couple have both obtained their Country 2 driver's licences. A has a motor vehicle, health and life insurances in Country 2. The couple have both obtained their alcohol licences in Country 1.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 section 995-1 Detailed reasoning | 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 the couple's circumstances, and conclude that they are not a residents of Australia for tax purposes from DDMMYYYY during the income year ended 30 June YYYY, and the following income year ending on 30 June YYYY based on the facts provided as follows: | • The couple are not residents of Australia according to the resides test. | • They do meet the domicile test because their domicile is Australia from birth, however the Commissioner is satisfied that their permanent place of abode is currently outside of Australia. | • They do not meet the 183 day test because they were not in Australia for 183 days or more from DDMMYYYY during the income year ended 30 June YYYY, and the following income year ending on 30 June YYYY. | • They do not fulfill the requirements of the Commonwealth Superannuation test. | More information | For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals .