Private ruling: Residency
Date of advice: 9 July 2025
Published: 1 September 2025
Ruling period: Period ending XX XXX 20XX | Period ending XX XXX 20XX
Date scheme commenced: XX XXX 20XX

Ruling: Q1: Are you a resident of Australia for tax purposes under section 6(1) of the Income Tax Assessment Act 1936 from XX XXX 20XX? | A1: Yes. We have considered your circumstances and conclude that you are a resident of Australia for the period XX XXX 20XX to XX XXX 20XX. We are satisfied that you meet the domicile test.

Relevant facts and circumstances: You are an Australian citizen. You have the registered Australian address of Address A. You lived at this address with your family. Your belongings are still at this address. You studied in Australia, earning a Bachelor of XX and a Bachelor of XX. You are not an eligible employee of the Public Sector Superannuation Scheme (PSS) which was established under the Superannuation Act 1990. On XX XXX 20XX you departed Australia travelling to the Country A. Your registered address in Country A is Address B. This is the home of a friend you are currently staying with in Country A. You travelled to Country A on a XX visa. Your partner is from Country B and is based in the Country A. You have no dependants. You are employed as a XX with the Australian Department of XX. You are on unpaid leave from this employer until XXX 20XX. You were briefly employed in Country A by a private company as a XX. You have a fixed term contract from XX XXX 20XX to XX XXX 20XX working as a XX for the XXX in city A. In late 20XX, your employer will run a recruitment round for the position you hold for a longer basis (likely a X year contract that would be extended). You are currently ineligible for this longer contract as your visa doesn't allow you to stay beyond X years. You will apply for an XXX visa which will enable you to stay in Country A for a maximum of X years. On XX XXX 20XX you have pre-booked travel plans to Australia, returning to Country A on XX XXX 20XX. You do not own property in Australia or in Country A. You have an Australian driver's licence but do not hold the equivalent in Country A. You are maintaining your private health insurance in Australia. You have XX individual and XX shared bank account in Australia. You have XX individual and XX shared bank account in Country A. You have maintained friends and social contacts in Australia. You have joined an XX group in Country A. You intend to return to Australia within XX years.

Relevant legislative provisions: 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 are a resident of Australia for the period XX XXX 20XX to XX XXX 20XX, as follows: • you are not a resident of Australia according to the resides test. • you do meet the domicile test because your domicile is in Australia, and the Commissioner is not 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 income year, the Commissioner is satisfied that your usual place of abode is Country A. • you do not fulfill the requirements of the Commonwealth superannuation fund test.