Private ruling: Residency
Date of advice: 15 October 2025
Published: 1 December 2025
Ruling period: Year ending DD MM YY | Year ending DD MM YY | Year ending DD MM YY | Year ending DD MM YY
Date scheme commenced: DD MM YY

Ruling: Q1: Are you a non-resident of Australia for tax purposes under section 6(1) Income Tax Assessment Act 1936 while your contract in Country A has been renewed to MM YY? | A1: Yes

Relevant facts and circumstances: You are a dual citizen of Australia and Country B. You are employed on a full time basis in Country A by Employer A, a registered company of Country A. Your current employment contract was due to expire in MM YY but has now been extended until MM YY. You departed Australia in MM YY to take up this role in Country A. Your salary is paid to you in the local currency of Country A. You previously resided in Country B from YY to YY. Since YY you resided in Australia until your departure in MM YY. You are in Country A on a residency document which is paid for by your employer. You are responsible for renewing this on an annual basis. You have a spouse with dual citizenship who resides with you in Country A. Your spouse expects to return to Australia for between XX to XX days to visit their family. You have adult non-dependent children who did not relocate with you and your spouse to Country A. You reside in accommodation provided by your employer which is registered as your official residence with the government of Country A. Your former main residence in Australia, which is jointly owned with your spouse, is rented out. You have other Australian investment properties which are being rented out on a permanent basis. You have a bank account in Country A. You have continued to make annual super contributions to your member account with Super fund A as you intend to retire in Australia. You have no other financial assets or interests in Australia. You have health insurance as part of your employment in Country A. You registered with several organisations specific to your education and occupation. You have and will continue to maintain these registrations for the duration of your contract given their international recognition. You have a registered motor vehicle in Country A and hold a local driver's licence. You updated your residency status with the Australian electoral Commission. Neither you or your spouse are members of the Commonwealth Superannuation Scheme or the Public Superannuation Scheme. On expiry of your current contract, it is your intent to return to Australia.

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

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 the 20YY to 20YY income years, 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, however 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 20YY income year, and will not be in Australia for 183 days or more in the 20YY, 20YY, 20YY and 20YY income years, 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 during those years. ­ You do not fulfill the requirements of the Commonwealth Superannuation test.