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Edited version of private advice
Authorisation Number: 1052334587176
Date of advice: 22 November 2024
Ruling
Subject: Residency
Question
Were you an Australian resident for tax purposes?
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 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, as follows:
• You were a resident of Australia according to the resides test.
• You do meet the domicile test because your domicile was in Australia, and the Commissioner is 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 income year.
• You do not fill the requirements of the Commonwealth Superannuation test.
This ruling applies for the following periods:
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
Year ended 30 June 20XX
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 from birth.
You are also a citizen of country X.
You had lived in and worked only in Australia for your whole life since birth until you left Australia.
You and your family moved to country X permanently.
You have no intention of returning to Australia.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income tax Assessment Act 1997 section 995-1