Private ruling: Residency
Date of advice: 29 November 2023
Published: 15 January 2024
Ruling period: Year ended 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Are you an Australian resident for tax purposes from when you arrived in Australia? | 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 a resident of Australia for the relevant income years, as follows: • You are a resident of Australia according to the resides test. • You do not meet the domicile test because your domicile is not in Australia • You meet the 183 day test because you will be in Australia for 183 days or more during the relevant income years and the Commissioner is not satisfied that both: o your usual place of abode is outside Australia, and o you do not intend to take up residence in Australia. • You do not fulfil the requirements of the Commonwealth Superannuation test.

Relevant facts and circumstances: You were born in a foreign country (Country A) and are a citizen of Country A (by birth) and a permanent resident of Country B. On DD MM 20YY you were granted a visa, allowing for a length of stay no longer than XXXX years. You arrived in Australia on DD MM 20YY with your family. Prior to travelling to Australia, you sold your vehicle and furniture. You cancelled all utilities, internet, mobile phones, and cable subscriptions. You shipped the bulk of your personal belongings to Australia. You intend to stay in Australia for the four year period allowed in accordance with your visa. At the end of this period, you intend to return to Country B. Prior to coming to Australia, you were living in your own residence in Country B. While you are in Australia, your residence in Country B will be rented out, and you will stay in a property that you rent here. You transferred your funds to an Australian bank account and purchased your own vehicle to use in Australia (having taken out a loan in Australia to purchase the vehicle). You have undertaken employment with XXXX, having commenced employment on DD MM 20YY. Currently, there is no expected end date for this employment.

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