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Edited version of private advice
Authorisation Number: 1052211298221
Date of advice: 16 January 2024
Ruling
Subject: Residency
Question
Are you a resident of Australia for taxation purposes?
Answer
No.
This private ruling applies for the following period:
Year ended 30 June 20xx
The scheme commenced on:
1 July 20xx
Relevant facts and circumstances
We have considered your circumstances and conclude that for tax purposes you are not a resident of Australia.
You departed Australia in 202xx to work overseas and have not returned to date.
You have formed the intention to make your home indefinitely outside Australia and you do not hold a return airline ticket to Australia.
You plan only to return to Australia once a year for 2-3 weeks to visit family and friends.
You have rented your Australian residence as furnished with most of your household effects.
You are staying with your spouse at a residence provided by your employer outside of Australia.
Relevant legislative provisions
Income Tax Assessment Act 1936 Subsection 6(1)
Reasons for decision
These reasons for decision accompany the Notice of private ruling.
This is to explain how we reached our decision. This is not part of the private ruling.
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 not a resident of Australia for 1 July 20xx to 30 June 20xx, as follows:
• You are not a resident of Australia according to the resides test.
• You do not meet the domicile test because your domicile is not in Australa.
• You do not meet the 183-day test because you were not in Australia for 183-days or more during the 2023 income year.
• 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.