Edited version of private advice

Authorisation Number: 1052254817117

Date of advice: 23 May 2024

Ruling

Subject: Australia residency for taxation purposes

Question

Are you a resident of Australia for taxation purposes from the relevant date?

Answer

Yes.

This ruling applies for the following periods:

Year ended 30 June 20YY

Year ending 30 June 20YY

The scheme commenced on:

1 July 20YY

Relevant facts and circumstances

You were born in Country Z.

You are a citizen of Country Z.

You came to Australia a couple of years ago.

You were on a specific visa.

You are now on a different visa.

You came to Australia to work and travel.

You intend on remaining in Australia as you have a number of years left on your visa.

You intend on returning to Country Z at the end of your visa.

You have left Australia for holidays on a few occasions.

You rent a property and have been at this property for several months.

You have a bank account and a car in Australia.

Prior to coming to Australia, you lived with your parents in Country Z.

You had a car in Country Z which you gave to your parent when you left.

You currently work for Employer Z in Australia.

You commenced your work with Employer Z about a year ago.

You sustained a workplace injury and are currently on a return-to-work program.

You do not have a spouse or any dependants.

You do not receive any income from outside Australia.

You lodged a tax return in Country Z during the relevant period.

You have no social or sporting connections in Country Z.

You have no social or sporting connections 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 a resident of Australia for tax purposes for the relevant period as follows:

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

•         You do not meet the domicile test.

•         You meet the 183-day test.

•         You have been in Australia living and working for a number of months.

•         You intend on remaining in Australia for the duration of your visa which has a couple of years remaining on it.

•         You do not fulfil the requirements of the Commonwealth superannuation fund test.

In summary, you are a resident of Australia for tax purposes for the relevant period.

For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals.