Edited version of private advice

Authorisation Number: 1052238453653

Date of advice: 5 April 2024

Ruling

Subject: Residency

Question

Are you a resident of Australia for taxation purposes?

Answer

Yes.

This ruling applies for the following period:

Year ended XX XXXX 20YY

The scheme commenced on:

XX XXXX 20YY

Relevant facts and circumstances

You were born in Australia.

You are an Australian citizen.

Your family consists of your spouse and two children.

Your family currently lives in Australia.

Your spouse is a citizen of Country A and is able to enter Country B without a visa.

Your family will travel to Country B in XXXX 20YY and will stay with extended family for approximately half of the 20YY-YY income year.

Your family will reside in Australia in your family home for the remaining half of the 20YY-YY income year.

You are leaving your family home vacant while you and your family are overseas.

Your family will return to Australia and stay in the family home for approximately half of the 20YY-YY income year.

You have a tourist visa which allows for a maximum stay of XX days in Country B.

You will stay in your extended family's home in Country B.

You are employed on a fly in and fly out basis between Australia and Country C.

You receive employment income from an Australian company while your employment services are completed overseas.

You support your family financially while you are apart.

You will spend the following time in each country over the 20YY income year:

•         XX days in Australia

•         XX days in Country B

•         XX days in Country C

When you return to Australia you will live in your family home, resuming family life in its ordinary context.

You do not intend to apply for citizenship or permanent residency in Country B.

Your assets in Australian include:

•         Family home

•         Joint investment property

•         Household and personal effects

•         Bank accounts

•         Investments

Your assets in Country B include:

•         Bank account

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

You have an Australian driver's license.

You have not advised the Australian Electoral Commission to remove your name from the electoral roll.

You have not advised Medicare of your departure.

Your mailing address remains your family home address in Australia.

You will continue contributing to your superannuation in Australia.

You will maintain your Australian private health insurance policy.

When travelling you will complete incoming and outgoing passenger cards as an Australian resident with an Australian address.

You have not advised your Australian Financial Institutions and investment companies to deduct non-resident withholding tax.

You are not a member of the Public Sector Superannuation Scheme (PSS) or Commonwealth Superannuation Scheme (CSS).

Relevant legislative provisions

Income Tax Assessment Act 1936 Subsection 6(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 a resident of Australia for the 20YY-YY income year, as follows:

•         You are a resident of Australia according to the resides test.

•         You 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 will not be in Australia for 183 days or more during the 20YY-YY income year.

•         You do not fulfill 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.