Private ruling: Residency
Date of advice: 30 January 2024
Published: 11 March 2024
Ruling period: Period ended 30 June XXXX
Date scheme commenced: Date 2

Ruling: Q1: Will I become a tax resident of Australia when I arrive in Australia on XX XX XXXX? | A1: Yes.

Relevant facts and circumstances: You moved to Country B on XX XX XXXX. Since then, your permanent place of residence has been Country B. Your wife and children resided in Country B with you. Prior to relocating to Country B your address was in Country A. You lodged income tax returns in Country B and Country A based on being a Country B resident for Taxation purposes. You planned to return to Country A on permanent basis. You have taken up temporary accommodation until your Country A property is available for occupation. Your Country A property is currently leased. The lease is set to expire on XX XX XXXX and the property will be available to you at that date. You intend conduct renovation works before moving into the property. Your child is enrolled to commence Primary School in Country A starting XX XX XXXX. You will be employed in Country A on permanent basis in.

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(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 a resident of Australia from Date to 30 June XXXX, as follows: • You are a resident of Australia according to the resides test. • You do not meet the domicile test because your domicile is not in Australia. • You do not meet the 183 day test because you will not be in Australia for 183 days or more during the XXXX income year. • You do not fulfil the requirements of the Commonwealth Superannuation test.