Private ruling: Residency
Date of advice: 20 May 2026
Published: 3 August 2026
Ruling period: Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 20YY | Year ended 30 June 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: No.

Relevant facts and circumstances: You are an Australian citizen and hold an Australian passport. In MM 20YY, you departed Australia to reside and work full-time in Country A. After residing in Country A for X years with a full-time employment visa you obtained permanent residency status in 20YY. When you departed Australia, you had no immediate plans to return to Australia. You intended to live in Country A indefinitely. You currently do not have any plans to return to Australia permanently in the foreseeable future. You have resided in Country A for X years. Your partner resides with you in Country A. You have lived together since 19YY, initially in Australia, then in Country A since MM 20YY. Your partner is a Country B national, an Australian permanent resident, and the holder of a Country A employment visa since 20YY. Your partner joined you in Country A as soon as their employment visa was granted. In MM 20YY, you were employed by University A of Country A as an X on a full-time basis. In MM 20YY, you were employed by University B as a X on a full-time basis. In 20YY, University B granted you substantiation (the functional equivalent of tenure in Australian universities). Upon reaching the age of X, in 20YY your substantiation came to an automatic end due to retirement regulations. A few weeks before your X birthday you accepted University B's offer of a full-time appointment as a X, extending beyond the automatic termination of your substantiation. This contract ended in MM 20YY. In MM 20YY, you accepted University B's offer of an additional fulltime contract for the role of X. This second post substantiation contract is due to end in MM 20YY. You anticipate University B is likely to propose an additional X years contract extension. You are currently inclined to accept such an offer. From MM 20YY to MM 20YY, you and your partner (from MM 20YY) lived in staff quarters provided by your employer, with rent being deducted from your salary. These quarters were partially furnished. You invested in various items such as X In MM 20YY, you purchased an unfurnished apartment in Country A. You and your partner have resided in this flat since MM 20YY. You bought furniture and appliances in Country A for the apartment. Most of your personal belongings, including X are in Country A. Since departing Australia, you have returned annually for short periods. These trips serve the purpose of both leisure and academic research activities. On X occasions your stay was extended due to unforeseen circumstances. On the first occasion you arrived in Australia with the intention of a brief visit. On the second occasion you returned to Australia in late MM 20YY after visiting for several weeks previously, and your intention was to visit for up to X weeks. As a result, you found yourself unable to return to Country A for the remainder of the financial year. When you travel to Australia you usually mark the 'visitors' option on the immigration card. Your main bank accounts are in Country A. You have a joint Country A bank account with your partner. Your salary has always been deposited into your Country A bank account located in Country A. You have been a member of a Country A Superfund since your arrival in Country A. You and your partner maintain a joint bank account in Australia, which generates interest income. Your bank categorizes you are a non-resident and applies a percentage non-resident tax on earnings. You have a superannuation account, which was opened X years prior to your departure from Australia. You have some investments in Country B equities. You own a X in Australia. During your visits to Australia, you typically stay in your X. The X remains empty at all other times. You are not on the electoral roll in Australia. Your Australia drivers' licence has expired, and you haven't taken any steps to have it renewed. You have possessed a Country A drivers' licence since 20YY. Between 20YY and 20YY you owned a car in Country A and used your Country A licence to drive it. You have a Country A permanent residence visa, which you acquired at the earliest opportunity available under Country A law.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1)

Reasons for decision: Summary: You do not meet any of the four tests for Australian tax residency, therefore you are not a resident of Australia for taxation purposes for the 30 June 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY and 20YY. | Detailed Reasoning - Detailed reasoning: 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 not a resident of Australia for the 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY and 20YY income years, as follows: • You were 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 although you were in Australia for 183 days or more during the 20YY and 20YY income years due to circumstances outside your control 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 meet the 183-day test for the 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY, 20YY and 20YY income years because you were not in Australia for 183 days or more during any of these years. • You do not fulfill the requirements of the Commonwealth Superannuation test.