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Edited version of private advice
Authorisation Number: 1052180874202
Date of advice: 16 October 2023
Ruling
Subject: Residency
Question
Are you a resident of Australia for tax purposes in the income year 1 July 20XX to 30 June 20XX?
Answer
Yes.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
You were issued a permanent residence visa for Australia on DD/MM/XXYY. The visa was a Skilled Nominated (subclass 190).
You migrated from Country A to Australia on a permanent basis on DD/MM/XXYY.
You lived and worked in Australia and eventually obtained your Australian citizenship on DD/MM/XXYY.
You sold your apartment in Country A and purchased a home in Australia.
You made social and religious connections in Australia.
Your elderly parents remained in Country A and you only returned to visit them once for holidays from DD/MM/XXYY to DD/MM/XXYY.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 section 995-1
Domicile Act 1982
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 were a resident of Australia for financial year ended 20XX, as follows:
You were a resident of Australia according to the resides test.
You do meet the domicile test because your domicile is in Australia, and the Commissioner is satisfied that your permanent place of abode is not outside Australia.
You did meet the 183 day test because you were in Australia for 183 days or more during the 20XX income year, and the Commissioner is satisfied that both:
• your usual place of abode is not outside Australia, and
• you took up residence in Australia.
You do not fulfil the requirements of the Commonwealth Superannuation test.