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Edited version of private advice

Authorisation Number: 1052515704195

Date of advice: 12 March 2026

Ruling

Subject: Residency of Australia for taxation purposes

Question

Are you a resident of Australia for taxation purposes?

Answer

Yes.

This ruling applies for the following period:

Year ending 30 June 20XX

The scheme commenced on:

1 July 20XX

Relevant facts and circumstances

You were born in Country Y.

You are a citizen of Australia and Country Y.

You are not a permanent resident of any other country.

You left Australia to go to Country Z.

You entered Country Z on a visa.

Your visa is valid for a number of years.

You live in accommodation in Country Z.

You will return to Australia periodically as the accommodation is only available to you for part of the year.

You will be in Australia for a few months each year and will live with your parents.

You will not work in Country Z.

You took personal items to Country Z with you.

Prior to going to Country Z, you lived with your parents in Australia.

You do not have a spouse.

You do not have dependants.

You do not have family in Country Z.

No one accompanied you to Country Z.

You do not have any assets in Australia.

You do not have any assets in Country Z.

You do not have any assets elsewhere in the world.

You are not eligible to contribute to the PSS or the CSS Commonwealth super funds.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

Income Tax Assessment Act 1997 section 995-1

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 taxation purposes as follows:

•                     You are a resident of Australia according to the resides test.

•                     You are a resident under the domicile permanent place of abode test.

•                     You do not meet the requirements of the 183 day test as you will not be in Australia for more than 183 days in the relevant income year.

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

You are a resident of Australia for taxation purposes for the relevant income year.

As a resident of Australia for taxation purposes you are required to declare your Australian sourced income as well as any worldwide income in your Australian tax return.

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

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