Private ruling: Residency
Date of advice: 3 December 2025
Published: 27 January 2026
Ruling period: Year ended 30 June 20YY | Year ending 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Are you a resident of Australia for tax purposes for the 20YY and 20YY income years? | A1: No.

Relevant facts and circumstances: You were born in Country X. You are a citizen of Country X. Your partner is a citizen of Australia. You met your partner in Country X. From 20YY, your partner lived in Country X. In 20YY, your partner returned to Australia and lives in a property that they own. When your partner visits Country X, they stay in a property that they own. You and your partner have never lived together. You and your partner do not have any jointly owned assets or finances. You and your partner do not have any children or dependants. On DD/MM/20YY, you and your partner became engaged, and you intend to be married in Country X in 20YY. You live in a property owned by your family in Country X. You are employed on a full-time basis in Country X. Your friends and family live in Country X. You are a member of several social clubs and church groups in Country X. You have private health insurance in Country X. You are registered to vote in Country X. You have a driver's licence in Country X. You have assets including bank accounts, investments and property in Country X. Your personal and household effects are in Country X. When you travel to Australia, you enter on a tourist visa. You do not have any assets in Australia. You have never applied for a Tax File Number (TFN) or submitted a tax return in Australia. In Australia, you visit your partner and their family, explore the country, attend events and have stopovers. In Australia, you stay in your partner's properties, hotels, short term rentals and friends' residences. You do not stay in one location during your visits. Your trips to Australia have not exceeded more than X months duration at any time. In the 20YY income year, you spent a total of X days in Australia. For future trips to Australia, you intend to spend a similar amount of time in Australia and maintain similar accommodation arrangements. You have not spent more than 183 days in Australia in any income year and you do not intend to spend more than 183 days in Australia in future income years. When you are in Australia, your property in Country X remains available to you. You have never been a resident of Australia. You do not derive income from sources in Australia. You have not commenced a partner visa application in Australia. You do not have a driver's licence in Australia. You do not have any professional, social or sporting connections in Australia. You do not have private health insurance in Australia. You do not have Medicare in Australia. You are not a member or the spouse of a member of the Commonwealth Superannuation Scheme (CSS) or the Public Sector Superannuation Scheme (PSS). You do not intend to establish Australia as your home.

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

Reasons for decision: Summary: Section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997) defines an Australian resident for tax purposes as a person who is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 (ITAA 1936). The terms 'resident' and 'resident of Australia', as applied to an individual, are defined in subsection 6(1) of the ITAA 1936. The definition offers four tests to ascertain whether each individual taxpayer is a resident of Australia for income tax purposes. These tests are: • the resides test (also referred to as the ordinary concepts test) • the domicile test • the 183-day test, and • the Commonwealth superannuation fund test. The resides test is the primary test for deciding the residency status of an individual. This test considers whether an individual resides in Australia according to the ordinary meaning of the word 'resides'. Where an individual does not reside in Australia according to ordinary concepts, they will still be an Australian resident if they meet the conditions of one of the other tests (the domicile test, 183-day test and Commonwealth superannuation fund test). Our interpretation of the law in respect of residency is set out in Taxation Ruling TR 2023/1 Income tax: residency tests for individuals . We have considered the statutory tests listed above in relation to your situation as follows: | Detailed Reasoning - The resides test: The ordinary meaning of the word 'reside' has been expressed as 'to dwell permanently or for a considerable time, to have one's settled or usual abode, to live, in or at a particular place': See Commissioner of Taxation v Miller (1946) 73 CLR 93 at 99 per Latham CJ, citing Viscount Cave LC in Levene v Inland Revenue Commissioners [1928] AC 217 at 222, citing the Oxford English Dictionary. Likewise, the Macquarie Dictionary defines 'reside' as 'to dwell permanently or for a considerable time; have one's abode for a time'. The observations contained in the case of Hafza v Director-General of Social Security (1985) 6 FCR 444 are also important: Physical presence and intention will coincide for most of the time. But few people are always at home. Once a person has established a home in a particular place - even involuntarily: see Commissioners of Inland Revenue v Lysaght [1928] AC 234 at 248; and Keil v Keil [1947] VLR 383 - a person does not necessarily cease to be resident there because he or she is physically absent. The test is whether the person has retained a continuity of association with the place - Levene v Inland Revenue Commissioners [1928] AC 217 at 225 and Judd v Judd (1957) 75 WN (NSW) 147 at 149 - together with an intention to return to that place and an attitude that that place remains "home": see Norman v Norman (No 3) (1969) 16 FLR 231 at 235... here the general concept is applicable, it is obvious that, as residence of a place in which a person is not physically present depends upon an intention to return and to continue to treat that place as "home", a change of intention may be decisive of the question whether residence in a particular place has been maintained. The Commissioner considers the following factors in relation to whether a taxpayer is a resident under the 'resides' test: • period of physical presence in Australia • intention or purpose of presence • behaviour while in Australia • family and business/employment ties • maintenance and location of assets • social and living arrangements. It is important to note that no one single factor is decisive, and the weight given to each factor depends on each individual's circumstances. Because the resides test is about whether an individual resides in Australia, the factors focus on the individual's connection to Australia. Having a connection with another country, or being a resident of another country, does not diminish any connection to Australia. The ordinary meaning of reside does not require an individual to have a principle or usual place of residence in Australia. | Detailed Reasoning - Application to your situation: You are not a resident of Australia under the resides test up until 30 June 20YY based on the following: • You live in a property in Country X. • When you are in Australia, your property in Country X is available to you. • Your personal and household effects are in Country X. • Your friends and family live in Country X. • You enter Australia on a tourist visa. • You do not have any assets in Australia. • You do not have private health insurance in Australia. • You do not have Medicare in Australia. • You do not have a driver's licence in Australia. • You do not have any professional, social or sporting connections in Australia. • You do not have a tax file number, and you have not submitted a tax return in Australia. • You have not remained in Australia for more than X months at any time. • You do not derive income from sources in Australia. • You do not intend to make Australia your home. You may still be an Australian resident if you meet the conditions of one of the other tests (the domicile test, 183-day test and Commonwealth superannuation fund test). | Detailed Reasoning - Domicile test: Under the domicile test, you are a resident of Australia if your domicile is in Australia unless the Commissioner is satisfied that your permanent place of abode is outside Australia. | Detailed Reasoning - Domicile: Whether your domicile is in Australia is determined by the Domicile Act 1982 and the common law rules on domicile. Your domicile is your domicile of origin (usually the domicile of your father at the time of your birth) unless you have a domicile of dependence or have acquired a domicile of choice elsewhere. To acquire a domicile of choice of a particular country you must be lawfully present there and hold the positive intention to make that country your home indefinitely. Your domicile continues until you acquire a different domicile. Whether your domicile has changed depends on an objective consideration of all relevant facts. | Detailed Reasoning - Application to your situation: In your case, you were born in Country X and your domicile of origin is Country X. It is considered that you did not abandon your domicile of origin in Country X and acquire a domicile of choice in Australia. You are not entitled to reside in Australia indefinitely and when visiting Australia, you enter on a tourist visa. Therefore, your domicile is Country X, and you are not a resident of Australia under the domicile test. | Detailed Reasoning - 183-day test: Where a person is present in Australia for 183 days or more during the year of income the person will be a resident, unless the Commissioner is satisfied that both: • the person's usual place of abode is outside Australia, and • the person does not intend to take up residence in Australia. | Detailed Reasoning - Application to your situation: You have not been present in Australia for 183 days or more during the 20YY income year, Therefore, you are not a resident of Australia under this test. You do not intend to be present in Australia for 183 days of more during the 20YY income year. Therefore, you will not be a resident under this test for the 20YY year. | Detailed Reasoning - Superannuation test: An individual is a resident of Australia if they are either a member of the superannuation scheme established by deed under the Superannuation Act 1990 or an eligible employee for the purposes of the Superannuation Act 1976, or they are the partner, or the child under 16, of such a person. | Detailed Reasoning - Application to your situation: You are not a member on behalf of whom contributions are being made to the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS) or a spouse of such a person, or a child under 16 of such a person. Therefore, you are not a resident under this test. | Detailed Reasoning - Conclusion: As you do not satisfy any of the four tests of residency, you are not a resident of Australia for income tax purposes for the income year ended 30 June 20YY and the income year ending 30 June 20YY.