Private ruling: International tax
Date of advice: 4 September 2025
Published: 3 November 2025
Ruling period: Year ended 30 June 20XX | Year ended 30 June 20XX | Year ending 30 June 20XX
Date scheme commenced: XX XXXXX 20XX

Ruling: Q1: Are you assessable for tax in Australia on your Country A interest? | A1: No. It is arguable whether you are an Australian resident for tax purposes during your time in Australia. However, even if you were considered an Australian resident under Australian income tax law, you would be deemed a Country A resident for the purposes of the Australia-Country A Double Tax Agreement (the DTA) under the residency tie-breaker provision in the DTA because the only permanent home available to you is in Country A. It is not necessary to decide your residency status under Australian income tax law as no matter the determination you would still be deemed a Country A resident for the purposes of the DTA. Article XX of the DTA provides Country A with exclusive taxing rights to Country A sourced interest income derived by a Country A resident. Therefore, your Country A sourced interest will not be taxable in Australia. Under Article XX of the DTA, any Australian sourced interest you earn may be taxed in Australia, but the tax rate charged must not exceed 10%.

Relevant facts and circumstances: You are a Country A born Citizen and hold a dual citizenship in Australia. You lived in Property A in Country A for XX years prior to your arrival in Australia. On XX XXXXX 20XX, you entered Australia for a XXXX-week holiday. On XX XXXXX 20XX, you returned to Country A. On XX XXXXX 20XX, you purchased Travel Insurance in Country A, for your flight and temporary travel to Australia. On XX XXXXX 20XX, you arrived in Australia, entering on your Australian passport as an Australian citizen returning temporarily on your landing card. You are in Australia for medical treatment. Yor intention is to be in Australia temporarily for medical treatment and then return permanently to your home in your country of origin, Country A. You currently have medical appointments booked up to and including XX XXXX 20XX. You have no intention to reside in Australia permanently. You intend to leave Australia once your medical treatment is completed however the date of that is not yet known or confirmed. You originally purchased a return ticket which you have used to return to Country A. On XX XXXXX 20XX, you returned home to Country A with the intention to stay permanently and continue your medical treatment there through the XXXXX XXXXX System (XXX), however the XXX treatment was not possible, due to waiting lists, timescales and re-assessment of your condition. From XX XXXXX 20XX - XX XXXXX 20XX, you have stayed in Airbnb's and Hotel Apartments in Australia. You do not have a permanent place to live in Australia. From XX XXXXX 20XX until XX XXXXX 20XX, you rented a fully furnished, inclusive of bills and utilities, XX-bedroom holiday apartment on a XX-month lease. You are currently trying to negotiate extending this accommodation on a temporary month-by-month bases, due to your temporary nature of stay, with your medical issue. You have provided your rental agreement for this accommodation. You do not want to be locked into rental leases or incur unnecessary accommodation costs when you return to Country A. On XX XXXXX 20XX, you obtained an extension on the rental lease, changing this to a month-by-month basis. Whilst you have lived and worked in Australia previously, you do not own any property in Australia. You do not own any furniture in Australia, and you have not shipped any of your personal belongings here to Australia. You arrived with only your clothes in a suitcase. You have no investments in Australia. You have a bank account with Bank A, that you hold your personal money in to live off, pay for your medical scans, treatments, payment gaps, temporary accommodation, food, travel and essential living. You do not have an Australia credit card nor any borrowings in Australia. You hold credit cards in Country A. Prior to coming to Australia, you were living in your own home in Country A. Since arriving in Australia, you have maintained your permanent place to live in Country A and this property is not being rented out whilst you are in Australia. You hold bank and saving accounts in Country A. You have all your personal household effects in Country A. You are not receiving any income from non-Australia sources, except for interest on your Country A savings account. You have not held any employment in Australia for the period that you are living here. You do not have a job being held for you in Country A, as you were too unwell to work prior to leaving Country A. You travelled alone to Australia, no family accompanied your and you do not have a partner or spouse. Your family remained in Country A due to the temporary nature of your medical treatment. All your family are Country A Citizens and do not have a dual residency/Citizenship in Australia. You have a gym membership in the Country A. You hold and maintain a mobile phone in Country A You have a full current Country A driver's licence. You have no social or sporting connections in Australia. On XX XXXXX 20XX, you renewed your expired Australian driver's licence. You are a resident of Country A for Country A income tax purposes. You are not enrolled in any course of study in Australia. On XX XXXXX 20XX, you rented a Post Office box for a XX-month period, expiring XX XXXXX 20XX. You are not a member of the Public Sector Superannuation Scheme (PSS). You are not an eligible employee under the Commonwealth Superannuation Scheme (CSS). You are not the spouse or child (under 16) of a person who is a member of the PSS or an eligible employee in respect of the CSS.

Relevant legislative provisions: Income Tax Assessment Act 1936 section 6-1 | Income Tax Assessment Act 1997 section 6-20 | International Tax Agreements Act 1953 section 4 | International Tax Agreements Act 1953 section 5