Private ruling: Residency
Date of advice: 10 July 2025
Published: 15 September 2025
Ruling period: Year ending 30 June 20XX | Year ending 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: XX XX 20XX

Ruling: Q1: Are you a resident of Australia for tax purposes as defined by subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936)? | A1: No.

Relevant facts and circumstances: You were born in Country B. You immigrated to Australia in 19XX. You are a citizen of Australia and Country B. You have been offered a contract with Organization A to work overseas on a three-year contract. On XX XX 20XX, you will depart Australia. From XX XX 20XX, you will be posted in Country C. Your employer will provide you with a special visa to allow you to live and work in Country C. You do not intend on applying for citizenship/permanent residency in Country C. You do not have a spouse or dependants. When you leave Australia, you intend to inform the Australian Electoral Commission and Medicare that you are departing Australia. When you leave Australia, you intend to inform your private health insurance provider to have your policy suspended or cancelled. You own a property located in Australia. You intend to rent out the property while you're overseas. It will be rented to unrelated parties under normal commercial lease arrangements at normal commercial rent rates. Your intention is to rent an apartment in Country C. You will retain your property, Australian bank accounts, superannuation account and shares while overseas. When travelling overseas you will bring your personal and household effects with you. You are not a member on behalf of whom contributions are being made to the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS) or a spouse of such a person, or a child under 16 of such a person.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 subsection 995-1(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 not a resident of Australia from XX XX 20XX, as follows: • You are not a resident of Australia according to the resides test. • You do not meet the domicile test because your domicile is 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 you will not be in Australia for 183 days or more during the 20XX, 20XX and 20XX income years. • You do not fulfil 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 .