Private ruling: Residency
Date of advice: 28 January 2026
Published: 23 March 2026
Ruling period: Year ended DD M 20YY
Date scheme commenced: DD MM 20YY

Ruling: Q1: Are you a resident of Australia for taxation purposes for the year ended DD M 20YY? | A1: No.

Relevant facts and circumstances: You are a citizen of Australia. You were born in Australia. You lived permanently in Australia prior to your departure. You left Australia. You initially travelled through Country A. Your destination was Country B. You now live in the Country B on a 2-year Visa. Your Visa expires at the end of M 20YY. You intend to extend your Visa until the end of M 20YY. You have not returned to Australia since your departure. You work in Country B. You intend to reside overseas permanently. You formed the intention to make your home indefinitely outside of Australia on D M 20YY. You intend to live and work in Country B and find a life partner. You have no current plans to return to Australia. You do not hold a return airline ticket to Australia. You now live in in a rental property In Country B. You provided a copy of the Tenancy Agreement. Your name appears on the tenancy agreement as the second tenant of three tenants. Your overseas assets consist of your household effects and one bank account. You are employed overseas, on an ongoing basis. Your employer is a Country B teaching recruitment agency that places teachers in schools. You have been working as a teaching assistant at different schools. Your employer is based in Country B and not connected with Australia. You have provided a copy of a payslip. You do not have a place to live in Australia. You previously lived in Australia at your brother's place. You have let your Australian driver's licence lapse. You have Australian Bank accounts. You disposed of your household effects before you left Australia. Your Australian sourced income consists of minor amounts of investment income in the form of interest and franked dividends. You have no business or employment in Australia. You do not own any property in Australia. You do not have a job being held for you in Australia. You do not have a spouse/partner or children. You have no social and sporting connections with Australia. You have established a large friendship group in Country B. You are a member of a gym. a netball team and participate in a social run club in Country B. You have not yet advised the Australian Electoral Office to have your name removed from the electoral roll. You have not yet advised any Australian financial institutions you have investments with you are a foreign resident. You have not yet advised any Australian companies you have investments with you are a foreign resident. You have not advised Medicare or your health insurance provider to have your name removed from their records. You have not lodged tax returns in any other countries. You do not recall the reason you stated for going overseas when completing the Australian. Immigration Outgoing passenger card. You chose to disregard CGT event I1 for your Australian investments.

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 for year ended 30 June 2025, 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 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 you were not in Australia for 183 days or more during the year ended 30 June 2025 income year/s and 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 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 .