Edited version of private advice

Authorisation Number: 1052188700549

Date of advice: 22 November 2023

Ruling

Subject: Residency

Question

Are you a resident of Australia for tax purposes as defined by subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936)?

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 born in Country A.

You are a citizen of Country A.

You currently hold a permanent visa.

Prior to this you held another permanent visa.

Your spouse also holds a permanent visa.

Your dependent child is an Australian citizen.

Your permanent abode is in Australia.

You travelled to Country A to take care of your ill family member.

You returned to Australia for several months.

You then travelled to Country A for an extended period due to your family members passing. You were required to resolve your late family members estate and observed a period of mourning.

During your time in Country A, you did not earn any income or file a personal tax return.

Your dependant family members continued living in Australia during your time overseas apart from brief visits.

You have developed social connections while living in Australia.

You did not inform any private or government organisation of your overseas travel.

You have deposits in an Australian bank account.

You do not hold any assets outside of Australia.

You do not receive any income from sources outside of Australia.

Upon returning to Australia, you will continue to live and work in Australia for the foreseeable future.

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 as follows:

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

•         You meet the domicile test because your 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 were not in Australia for 183 days or more during the income year.

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