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Edited version of private advice
Authorisation Number: 1052213237360
Date of advice: 19 January 2024
Ruling
Subject: Residency
Question
Are you a resident of Australia for taxation purposes?
Answer
No.
This ruling applies for the following periods:
Year ended 30 June 2023
Year ending 30 June 2024
Year ending 30 June 2025
Year ending 30 June 2026
Year ending 30 June 2027
Year ending 30 June 2028
Year ending 30 June 2029
The scheme commenced on:
1 July 2022
Relevant facts and circumstances
You were born in Australia.
You are a citizen of Australia.
You are not a citizen of any other country.
You are a permanent resident of Country Z.
You have worked on and off in overseas countries for a number of years.
You have been living and working in Country Z for several years.
You are married in Country Z and have a child.
You married to a citizen of Country Z.
You rent accommodation in Country Z with your spouse and child and the lease is in your name.
You have been working in Country Y for the last few years.
Your employer provides your accommodation in Country Y.
After you complete your work in Country Y you return to Country Z.
You have a resident visa to enter Country Y and this visa allows you to remain in Country Y permanently.
You have a rental property in Australia which has been rented to a third party for a number of years.
You have no other assets in Australia.
You returned to Australia with your family for Christmas in a prior year for a short period of time and stayed with relatives.
You intend on being in Country Z on a permanent basis.
Neither you nor your spouse are eligible to contribute to the PSS or the CSS super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 subsection 995-1(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 not a resident of Australia for tax purposes for the relevant period as follows:
• You are not a resident of Australia according to the resides test.
• You do not meet the domicile test. Although your domicile is in Australia, the Commissioner is satisfied that your permanent place of abode is outside Australia.
• You do not meet the 183 day test.
• You do not intend on being in Australia for more than 183 days in any of the financial years.
• You do not fulfil the requirements of the Commonwealth superannuation fund test.
In summary, you are not a resident of Australia for tax purposes.
For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals.