Edited version of private advice

Authorisation Number: 1052194081586

Date of advice: 21 November 2023

Ruling

Subject: Residency

Question

Are you an Australian resident for tax purposes for the income year ending 30 June 20YY?

Answer

Yes.

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 the 20YY4 financial year, as follows:

•         You are 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 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 20YY income year/s.

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

This ruling applies for the following period:

Year ending 30 June 2024

The scheme commenced on:

1 July 2023

Relevant facts and circumstances

You were born in a foreign country (Country A) and are a citizen of that country (by birth) and Australia.

Your travel habits prior to the ruling period were short term, with no indication of permanently residing outside Australia.

You are not a resident of any foreign country for taxation purposes.

You travelled to Country A on DD MM 20YY in relation to your employment with an employer.

Your employment with this organisation has a fixed term contract, and once the contract is completed you intend to return to Australia.

You are also employed with a second employer, which is an Australian company (for whom you work remotely).

You have travelled in the neighbouring countries around Country A to visit family and friends and returned to Australia since arriving in Country A.

You intend to return to Australia in MM 20YY and based on work expectations will be in Australia for at least 3 months.

When completing incoming and outgoing passenger cards, you state your residency status as a returning resident of Australia and include an Australian address.

You have no spouse or dependent children.

You have family still residing in Australia (parents and siblings).

You provide financial assistance to your parents.

You lived with your parents prior to departing Australia.

your parents' residential home is your primary place of residence.

You have completed your education (including primary and secondary school, and university courses) within Australia.

You are also enrolled in additional study, and plan to begin studying in/around MM 20YY with the intention of becoming an accredited practitioner within Australia.

You hold an Australian driver's license.

You have not informed the Australian Electoral Commission or Medicare of your departure.

Additionally, you have voted in recent federal elections.

While residing overseas, you have stayed at various residences (with family and friends and using sharing economy platforms such as Airbnb).

You have not purchased a property overseas, nor rented a property of your own.

You still have an Australian bank account.

Your mailing address is within Australia.

Relevant legislative provisions

Income Tax Assessment Act 1936 Subsection 6(1)

Income Tax Assessment Act 1997 Subsection 995-1(1)