Edited version of private advice

Authorisation Number: 1052264647227

Date of advice: 10 July 2024

Ruling

Subject: Residency

Question

Am I an Australian resident for taxation purposes?

Answer

No.

Detailed reasoning

This ruling applies for the following period:

XX 19XX until year ending XX June 20XX

The scheme commenced on:

XX 19XX

Relevant facts and circumstances

You were born in Country A and hold Country A Citizenship.

You were a resident in City A, Australia between August 19XX and January 19XX. You became an Australian Citizen in 19XX.

You departed Australia in 19XX and have not lived in Australia since this time.

You resided in Country C temporarily between 19XX and 19XX for work purposes.

You have been a resident in Country B since January 20XX, initially entering Country B on a temporary visa for work purposes.

You were granted permanent residency status in Country B in March 20XX, with the intention to make your home permanently outside of Australia at this time.

You have no on-going ties to Australia, do not plan to return nor hold a return airline ticket to Australia.

You have visited Australia for short stays since departing in 19XX, this has been for both business and leisure trips, the dates are as follows:

•         20XX - XX January to XX January and XX October to XX October

•         20XX - XX March to XX March

•         20XX - no visits

•         20XX - XX October to XX October

•         20XX - XX January to XX January.

You own a home in Country B, this is the address also shown on the attached Country B Residency Card.

In addition to your home in Country B, you own investments, bank accounts, household effects and a motor vehicle.

When you lived in Australia, you lived in rented accommodation.

You have no property in Australia and no place to live when you come here. You removed all your household effects when you departed Australia in 19XX.

You own one bank account in Australia at Bank A, you receive minimal interest on this account.

You hold a superannuation fund Company A in Sydney. You make no contributions to this fund and currently receive no payments from this fund. You plan to take pension payments from this fund at XX years of age or later.

You no longer have employment in Country B and therefore no employment income.

You hold no job position in Australia.

Your spouse in Australia did not accompany you when you left in 19XX. You divorced from this spouse in 20XX. You have remarried to a Country B citizen.

You have no social or sporting connections to Australia.

You have never been an employee of the Commonwealth Government of Australia and therefore are not an eligible employee in respect of the Commonwealth Superannuation scheme or the Public Sector Superannuation Scheme.

You advised the Australian Electoral Office to have your name removed.

You advised the Bank A and Company A that you are a resident of Country B.

Your Medicare card expired many years ago.

You have lodged Income Tax Returns in Country B each year from 20XX onwards.

You have provided:

•         Certificates of Tax Residency in Country B

•         Certificated of Tax payments in Country B for the years 20XX-20XX.

Relevant legislative provisions

Income Tax Assessment Act 1936 Subsection 6(1)

Income Tax Assessment Act 1997 Section 995-1

Reasons for decision

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 are not a resident of Australia for the relevant income years, as follows:

•         You are not a resident of Australia according to the resides test.

•         You do not meet the domicile test because your domicile is not in Australia.

•         You do not meet the 183-day test because you were not in Australia for 183 days or more during the relevant income years.

•         your usual place of abode is outside Australia, and

•         you do not intend to take up residence in Australia.

•         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.