Edited version of private advice

Authorisation Number: 1052238457246

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 Country A.

You have dual citizenship with Australia and Country B.

Your family consists of your spouse and two children.

You live in Australia with your family.

Your spouse is an Australian citizen.

You will move to Country C to care for a relative in XXXX 20YY.

You are allowed to stay permanently in Country C due to your Country B citizenship.

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

You will leave your family home vacant while you and your family are overseas.

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

You receive financial support from your spouse while you apart.

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

•         XX days in Country C

•         XX days in Australia

Your assets in Australian include:

•         Family home

•         Your investment property

•         Joint investment property

•         Household and personal effects

•         Bank accounts

•         Investments

Your assets in Country C include:

•         Bank account

You intend to create a business in Australia in the near future.

You are studying a course with an Australian education institution.

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

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

You have not advised Medicare of your departure.

You will stay with your extended family home in Country C.

You will stay with your extended family home in Country C.

You will continue to have your mail delivered to your family home address 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 do 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.