Edited version of private advice

Authorisation Number: 1052219439704

Date of advice: 8 February 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

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 permanent resident of any other country.

You moved to Country Z a number of years ago, for work purposes.

You entered Country Z on a specific visa.

You lease a property in Country Z which you pay for yourself.

You have an ongoing position to work for Employer Z.

Your original offer to work at Employer Z has been extended.

Your position at Employer Z provides you with subsidised health insurance.

Your partner is living with you in Country Z.

Your fiancé works as an academic researcher.

You were employed by another employer in Australia prior to moving to Country Z.

In some of the the relevant income years you were in Australia for a number of weeks.

You will not be in Australia for more than 183 days in any financial year.

You took all personal items to Country Z with you including pets.

You have a bank account and superannuation account in Australia.

You have a bank account in Country Z.

You do not have any other assets in any other country.

You have not removed your name from the Australian Electoral Roll.

You do not have health insurance in Australia.

Neither you nor your partner are eligible to contribute to the PSS or the CSS Commonwealth Super funds.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

Income Tax Assessment Act 1997 section 995-1

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 income years as follows:

•         You are not a resident of Australia according to the resides test.

•         You have been living and working in Country Z for the last couple of years.

•         Your partner has joined you in Country Z and works.

•         You rent accommodation in Country Z.

•         You have taken all your belongings including your cat to Country Z.

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.