Edited version of private advice

Authorisation Number: 1052477758633

Date of advice: 25 November 2025

Ruling

Subject: Residency

Question

Are you a resident of Australia for tax purposes?

Answer

Yes.

This ruling applies for the following period:

Year ending 30 June 20XX

Year ending 30 June 20XX

The scheme commenced on:

XX 20XX

Relevant facts and circumstances

You have Australian citizenship.

You departed Australia to travel country X and Y

You entered Country X by Special Resident Visa and Country Y by visitor's visa.

You involve in Church Charity to help the urban poor people of Country X.

You have children who are living in Country X, Country Y and another country.

Your purpose to live overseas is purely for work, visiting family member and social life. Your intention is to return to Australia permanently in XX 20XX.

Every year, you returned to Australia few times to visit family and personal affairs, and you plan to do that for years in future.

In Country X, you are renting an accommodation for X year contract.

You also have motor vehicle for local transportation and bank account for every day spend. You have Country X and an international driver license.

In Australia, you own a house, and the house is rented out currently. You usually rent an apartment or stay with friends occasionally when you return to Australia.

You donated most of your household effects. You sent your personal items to family.

You still have your Australian bank accounts.

You do not earn foreign income.

You have continued to lodge Australian income tax return.

Neither of you are members of the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS) or a spouse of such a person.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

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 are still residents of Australia from 20XX, as follows:

•                     You are residents of Australia according to the resides test.

•                     You do meet the domicile test because you domicile is in Australia, and the Commissioner is not satisfied that your permanent place of abode is outside Australia.

•                     You do not meet the 183-day test because you will not be in Australia for 183 days or more during the 20XX and 20XX income years.

•                     You do not fulfil the requirements of the Commonwealth Superannuation test.