Private ruling: Residency
Date of advice: 10 December 2024
Published: 20 January 2025
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX | Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Were you an Australian resident for tax purposes? | 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 were a resident of Australia from the period of XXXX to XXXX, as follows: • You were a resident of Australia according to the resides test. • You do meet the domicile test because your domicile was 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 2024 income year. • You do not fill the requirements of the Commonwealth Superannuation test.

Relevant facts and circumstances: You were born in Australia and are an Australian citizen from birth. You are also a citizen of Country X. You had lived in and worked only in Australia for your whole life since birth. You departed Australia on XXXX and travelled until XXXX. You and your family arrived in Country X to live permanently on XXXX. You have no intention of returning to Australia.

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