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Edited version of private advice
Authorisation Number: 1052235577676
Date of advice: 25 March 2024
Ruling
Subject: Australian resident
Question
Are you a resident of Australia for taxation purposes from the relevant date?
Answer
No.
This ruling applies for the following period:
Year ended 30 June 2022
Year ended 30 June 2023
Year ended 30 June 2024
Year ended 30 June 2025
The scheme commenced on:
1 July 2021
Relevant facts and circumstances
You were born in Country Z.
You are a citizen of Country Z.
You are a permanent resident of Australia.
You left Australia to go to Country Y to study.
You entered Country Y on a visa which allowed you to be in Country Y for several years, this visa has now been renewed as you have a job in Country Y.
You studied in Country Y for a few years.
You returned to Australia due to the covid 19 pandemic.
You then returned to Country Y to continue your study.
It was your intention to return to Country Y to study and then get a job in Country Y.
It is your intention to remain in Country Y living and working for the foreseeable future.
You do not have a spouse.
You do not have any dependants.
Your parents live in Australia.
You will return to Australia for Christmas, and you intend on other travel during your work holidays.
You rent an apartment in Country Y.
You have drivers licenses in both Australia and Country Y.
You have bank accounts in Country Y.
You have a bank account in Country Y along with Country Y domiciled shares.
You receive income in Country Y.
You have a full-time job in Country Y.
You are a resident of Country Y for taxation purposes.
You have not removed your name from the Australian Electoral roll.
You have not removed your name from Medicare.
You have not suspended your Australian health insurance.
You have social and professional connections in Country Y.
You have friends and family in Australia.
You are not 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 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 in Country Y.
• 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 the relevant period.