Residency – supporting information

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  

• Work out your tax residency

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

• arrived in Australia
• left Australia.

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
• what you stated as the reason for going overseas when completing the Australian Immigration Outgoing passenger card
• 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