Edited version of private advice

Authorisation Number: 1052273515383

Date of advice: 15 July 2024

Ruling

Subject: Residency

Question

Are you an Australian resident for tax purposes for the 20XX and 20XX income years?

Answer

Yes.

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 following 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 years ended 30 June 20XX and 20XX, as follows:

•         You were 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 meet the 183-day test because you were in Australia for 183 days or more during the 20XX and 20XX income years.

•         The Commissioner is not satisfied that your usual place of abode is outside Australia.

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

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

This ruling applies for the following periods:

Year ended 30 June 20XX

Year ended 30 June 20XX

The scheme commenced on:

1 July 20XX

Relevant facts and circumstances

You were born in Australia and are an Australian citizen.

You attended university in Australia from 19XX to 19XX.

In 19XX, you departed Australia to live and work overseas and returned to Australia for holidays.

You lived in Country X from 19XX to 20XX.

You became a citizen of Country X in 20XX.

You have children who were raised in Country X.

You are retired from your profession.

In 20XX, you travelled to Australia with your then spouse to travel and volunteer. You did not have a fixed address and did not earn income. You opened a bank account in Australia during this time.

In 20XX, you travelled to Australia for a reunion. You remained in Australia for X years due to Covid-19 travel restrictions. You travelled around Australia and did not have a fixed address and did not earn income.

Some of your family and friends live in Country X.

Some of your family members live in Australia.

On XX/XX/20XX, you returned to Australia to live permanently.

You live in an apartment in Australia which is owned by a trust, of which you are the sole beneficiary.

You intend to visit Country X occasionally in the future; with your next visit planned for XX/XX/20XX for several weeks. The purpose of your travel is to visit family and for holidays.

You are a resident of Country X for taxation purposes, and you have lodged tax returns in Country X whilst living in Australia.

When completing incoming passenger cards, you state that you are a returning resident.

You have a driver's licence in both Australia and Country X.

You own an apartment in Country X which you lived in before moving to Australia.

When you visit Country X, you either stay in your apartment or with your child.

Your apartment has been occasionally rented since 20XX under lease arrangements and is vacant between rentals. There is no mortgage on the apartment, and you continue to have some of your mail sent to this address.

Your household and personal effects remain in your apartment in Country X. You intend to remove them from the apartment when you next visit Country X as you are intending to sell your apartment or rent it out on a more permanent basis.

You have bank accounts in Country X.

You own shares in Country X.

You own a vehicle in Country X.

You have bank accounts in Australia.

You receive some of your mail in Australia.

You intend to obtain private health insurance in Australia.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

Income Tax Assessment Act 1997 subsection 995-1(1)