Private ruling: Residency
Date of advice: 31 March 2026
Published: 9 June 2026
Ruling period: DD MM 20YY
Date scheme commenced: DD MM 20YY

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: Yes. For tax purposes, you are a resident of Australia if you meet at least one of the following residency 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 a resident of Australia in the income year ending 30 June 20YY, as you at least satisfied: • You are a resident of Australia according to the ordinary concepts test. When you satisfied one of the residency tests, you are considered a resident for tax purposes. It may not be necessary to further consider the other tests.

Relevant facts and circumstances: Personal details Your date of birth is DD MM 20YY. You were born in Country A. You are a citizen of Country A. You lived in a rented property in Country A. At present you have been granted a X Visa, which permits you staying in Australia with full working rights. You applied for a permanent visa on DD MM 20YY and are awaiting the decision on your permanent visa. You intend to live in Australia permanently and become an Australia resident. You also hold an Australian driver's license. Connection to Australia You got married on DD MM 20YY. At present you live with your spouse and their family in Australia. You reside at XXX, XXXX. You do not have any children. You moved to Australia to marry your spouse. Your extended family lives in Country A. Outside your family life, you have limited social connections in Australia. Work and Finance You do not financially support your family in Country A. You have a bank account in Country A; you use it when visiting Country A. In Australia, you have a personal and a joint bank account with your spouse. You do not receive income from sources outside of Australia. You started working on DD MM 20YY. You work at restaurant. You intend to continue working at the restaurant. Travel history You had some trips between Australia and Country A in the previous income years. You have continued to reside in Australia in this income year. You intend to travel back to Country A with your spouse for X weeks in the future.

Relevant legislative provisions: Income Tax Assessment Act1936 (ITAA 1936) subsection 6(1) | Income Tax Assessment Act 1997 (ITAA 1997) subsection 995-1(1)