Edited version of private advice

Authorisation Number: 1052255868263

Date of advice: 28 May 2024

Ruling

Subject: Residency

Question

Are you a resident of Australia from Date one to Date 2?

Answer

Yes.

This ruling applies for the following period:

Year ended 30 June 20XX

Year ending 30 June 20XX

The scheme commenced on:

1 July 20XX

Relevant facts and circumstances

You were born in Australia. You are not a resident of any other countries for the purposes of tax.

You don't receive income from sources outside of Australia.

You arrived in Country A from Australia on Date 3.

In the few years prior, you resided at a rental property (Property A) with Person A.

You took a holiday overseas in 20XX and a trip of several days to City A in 20XX.

Your travel movements will be minimal going forward and you have no current plans to travel.

You accompanied Person A to Country A.

At no point did you and/or Person A consider not coming back to Australia. Both of your departures were solely due to Person A's work commitments and neither of you have severed ties with Australia.

You have provided a list of the dates you returned to Australia during the ruling period.

Each time you returned to Australia, you resided at Property A.

You were granted a long-term visitor's pass to enter Country A and were not employed during your time there.

While in Country A, you stayed in an apartment paid for by Person A's employer.

When Person A travelled to other countries in connection with their employment, you stayed in Country A.

While in Country A, you placed your personal and household effects into temporary storage provided by Person A's employer.

You have the following assets in Australia:

•         a unit owned by you and Person A as joint tenants (Property B)

•         a property (Property C) owned by the family trust of which you are a beneficiary

•         a property (Property D) owned by the family trust of which you are a beneficiary.

You have professional, social, and sporting connections in Australia.

You do not have any professional, social, or sporting connections in Country A.

You previously held a licence in Country A but have not held one there for many years.

When you departed Australia, you advised the Australian Electoral Commission that you would be out of the country for voting purposes. You did not advise Medicare that you would be out of the country.

You advised your private health insurance provider to suspend your private health insurance while you were in Country A.

You are not a member of the Public Sector Superannuation Scheme (PSS) which was established under the Superannuation Act 1990.

You are not an eligible employee in respect of the Commonwealth Superannuation Scheme (CSS) which was established under the Superannuation Act 1976.

When you departed Australia, you did not advise any Australian financial institutions that you are a foreign resident for the purposes of non-resident withholding tax.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

Income Tax Assessment Act 1997 section 995-1

Reasons for decision

Summary

You are a resident of Australia for tax purposes from Date one to Date 2.

Detailed reasoning

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 were a resident of Australia for the income year ending 30 June 20XX and the income year ending 30 June 20XX, as follows:

•         You were 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 were not in Australia for 183 days or more during the 20XX and 20XX income years

•         You do not fulfil the requirements of the Commonwealth Superannuation test.