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Edited version of private advice

Authorisation Number: 1052394252992

Date of advice: 09 May 2025

Ruling

Subject: Residency

Question 1

Are you residents of Australia for tax purposes?

Answer 1

Yes.

This ruling applies for the following periods:

Year end 30 June 20XX

Year ending 30 June 20XX

The scheme commenced on:

XX 20XX

Relevant facts and circumstances

You are a citizen of the Country X.

On XX 20XX, you arrived in Australia on a working holiday maker.

You originally intended to stay in Australia on a short-term basis and then live in other countries.

Due to Covid 19 travel restrictions, you stayed in Australia longer than you have intended.

In 20XX, you moved to a state of Australia and decided to settle down and living long-term here.

You started looking for an opportunity to stay in Australia permanently.

You applied twice to renew your visa in XX 20XX and XX 20XX. It was granted on XX 20XX and XX 20XX.

In XX 20XX, you commenced working at a place in a casual position and progressed in your role.

On XX 20XX, you signed an employment contract with your employer to commence working as a Duty Manager, in a full-time role.

Your WHM visa is valid until XX 20XX. You intend to apply for a sponsorship visa when your visa expires.

You have a bank account in the Country X which you use to repay your student loan.

Your parents live in the Country X.

You rented a property in Australia with a 12-month contract.

You own a car in Australia.

You have membership with a local fitness club in Australia

You joined a social netball club in Australia.

You have a driver licence in Australia and the Country X.

Your long-term goal is to achieve permanent residency in Australia.

You are not a Commonwealth of Australia Government employee for superannuation purposes.

You are not a member of the Public Sector Superannuation Scheme which was established under the Superannuation Act 1990.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

Reasons for decision

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 for 20XX and 20XX income year, 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 meet the 183-day test because you are in Australia for 183 days or more during the 20XX and 20XX income years, and the Commissioner is not satisfied that both:

•                     your usual place of abode is outside Australia, and

•                     you do not intend to take up residence in Australia.

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

More information

For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals.

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