Here's a list of the documents and information we usually need to process a private ruling request or objection about whether you are a resident of Australia for tax purposes. If you provide supporting information this will reduce the time it takes us to process your request.
If you want to apply for a private ruling about residency, you need to:
- complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
- provide the supporting information listed below.
If you want to lodge an objection about residency, you need to:
- complete and submit the relevant objection form (for taxpayers or tax professionals)
- provide the supporting information listed below.
Note: Check first whether your question is answered on our website.
See also
Supporting information
Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.
The questions we need you to answer for a private ruling or objection about residency include the following. The questions differ depending on whether you have
Where you have arrived in Australia
- which country or countries you are a citizen of
- your country of origin (this will be the country you were living in on a permanent basis prior to coming to Australia)
- where you lived in the five years prior to your arrival in Australia (the town and country)
- the date you arrived in Australia
- unless you entered Australia on a Special Category Visa - an electronic visa (subclass 444) issued to New Zealand citizens arriving on a New Zealand passport
- the type of visa you were granted to enter Australia
- whether the visa allows you to stay permanently
- the date you entered Australia under the visa
- whether you have applied to have the end date of your visa extended, and if so
- why you did so
- the date of the request
- whether it has been granted, refused or is still pending
- whether you have applied for permanent residency since arriving in Australia (if so, provide a copy of your application and a copy of the Department of Immigration's acknowledgement letter)
- the purpose of your visit
- your residency intentions, that is whether you initially intended to reside in Australia permanently
- when you plan to leave Australia
- whether you hold a return airline ticket (if so, provide a copy)
- whether you have left Australia for any period since first arriving in Australia, and if so
- the dates of departure from and arrival back in Australia
- an explanation of the purpose of the overseas visit
- provide a copy of passport showing entry and exit stamps
- whether you have previously entered Australia, and if so when, for how long and what visa type you were on
- whether you have a permanent place to live in Australia, and if so
- where this is
- whether you are staying with relatives or friends
- are renting or have purchased a home
- provide evidence of this residency with your name and the address on it (for example, the lease agreement)
- the assets you have in Australia (for example, investments, property or bank accounts)
- your living arrangements in your country of origin prior to departure (for example, whether you were renting, staying with relatives or friends or had you purchased a house)
- whether you maintained a permanent place to live in your country of origin subsequent to arriving in Australia, and if so, whether this was being rented out while you were residing in Australia
- what assets you have in your country of origin (for example, investments, property, motor vehicles, household effects or bank accounts)
- whether you are receiving income from non-Australian sources – for example, your country of origin, and if so details
- whether you have employment in Australia, and if so
- the employer's name
- the type of work performed
- how long your employment is for
- whether the employment could be extended and, if yes, for how long
- whether you still have a position or job being held for you in your country of origin, and if so, details
- whether your family (children, spouse, partner) accompanied you to Australia, and if so
- which family members
- their ages
- where were they living while in Australia
- if your family did not accompany you to Australia, why
- what social and sporting connections you have with Australia
- what social and sporting connections you maintain with your country of origin
- whether you were a resident of another country for tax purposes during your stay in Australia
- whether your spouse was already a citizen or permanent resident of Australia
- whether you or your spouse are a Commonwealth of Australia Government employee for superannuation purposes, and if so
- the dates of the employment periods
- the type of employment
- the name of the super funds of which you and/or your spouse were a member
- whether you are enrolled in a course of study in Australia that is more than six months long, and if so, details such as course registration.
Where you have left Australia
- which country or countries you are a citizen of
- whether you have been granted permanent residency by any country, and if so, which country and when was it granted
- your country of origin (the country you were born in or the country of nationality you acquired at birth)
- where you were living on a permanent basis prior to your departure
- the date you departed Australia
- your destination overseas – if more than one country, details of each
- the type of visa you had to enter the overseas country
- whether the visa allows you to stay permanently
- the purpose of your overseas visit
- your long term residency intentions (for example, do you intend to reside overseas permanently)
- when you formed the intention to make your home indefinitely outside Australia
- when you plan to return to Australia
- whether you hold a return airline ticket, and if yes, a copy
- whether you have come back Australia since first leaving Australia, and if so
- the dates of your arrival in and departure from Australia
- the purpose of the visit
- provide a copy of passport showing entry and exit stamps
- whether you have a place to live overseas and if so
- where this is
- whether you are staying with relatives or friends
- are renting or have purchased a home
- if it is provided by an overseas employer
- provide evidence of this residency with your name and the address on it (for example, the lease agreement)
- what assets you have overseas (for example, investments, motor vehicle, household effects, property, or bank accounts
- where you lived in Australia prior to leaving (for example, whether you were renting, staying with relatives or friends, or owned a home)
- if you have a place to live in Australia, and if so, whether this is being rented out while you are residing overseas
- whether you have any assets in Australia (for example, investments, motor vehicle, household effects, property, or bank accounts
- what you did with your household effects in Australia
- whether you are receiving income from Australian sources, and if so, details
- whether you have employment overseas, and if so
- the employer's name
- how long the employment is for
- if not ongoing, whether the employment could be extended and, if so, for how long
- provide a copy of your employment contracts
- whether you still have a position or job being held for you in Australia and if so, details (for example, whether you are on leave without pay)
- whether your family (children, spouse, partner) accompanied you overseas, and if so
- which family members
- their ages
- where they were living while overseas
- if your family has not accompanied you overseas, why
- what social and sporting connections you have with Australia
- what social and sporting connections you have with the overseas country
- whether your spouse was a citizen or permanent resident of the overseas country
- whether you or your spouse were a Commonwealth Government of Australia employee for superannuation purposes, and if so
- the employment periods
- the type of employment
- the name of the superannuation funds of which you and/or your spouse were a member
- if you or your spouse still hold a position with the Commonwealth Government of Australia and remain eligible to contribute to the superannuation fund
- whether you advised the Australian Electoral Office to have your name removed from the electoral roll
- whether you advised any Australian financial institutions with whom you have investments that you are a foreign resident so that non-resident withholding tax could be deducted
- whether you advised any Australian companies with whom you have investments that you are a foreign resident
- whether you advised Medicare or your health insurance provider to have your name removed from their records
- whether you have lodged tax returns in any other countries, and if so, details and copies of assessments of tax
- whether you had a capital gains tax event I1 happen to your assets because you ceased to be an Australian resident.
Next steps
- Private ruling application form
- Objection form – for taxpayers
- Objection form – for tax professionals