Edited version of private advice

Authorisation Number: 1052334642887

Date of advice: 25 November 2024

Ruling

Subject: Residency

Question

Were you a resident of Australia for taxation purposes from Date X until Date Y?

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 from Date X until Date Y, as follows:

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

•         You do meet the 183 day test because you were in Australia for 183 days or more during the 20YY income year.

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

This ruling applies for the following period:

Year ended DD/MM/20YY

The scheme commenced on:

DD/MM/20YY

Relevant facts and circumstances

You (Person A and Person B) were born in Country A.

You are citizens of Country A.

On Date X, you arrived in Australia with your children.

You arrived in Australia with permanent residency visas with the intention of staying permanently in Australia.

You initially stayed with friends for two weeks then travelled around Australia for a short period.

Prior to arriving in Australia, you rented a property in Country A.

You own part of a house in Country A that Person A inherited jointly with their sibling.

You maintained bank accounts in Country A.

You hold valid driver's licenses in Country A and Australia.

On DD/MM/20YY, Person A de-registered their business in Country A and began issuing invoices to customers using your Australian address.

On DD/MM/20YY, you signed a lease agreement on a rental property.

You enrolled your school aged child in a local school.

You purchased a car and a caravan.

You established regular social connections through friendships, and your children attended school and swimming classes.

On DD/MM/20YY, you took out a private health insurance policy in Australia.

On DD/MM/20YY, you returned to Country A unexpectedly due to an unforeseen medical emergency with Person B.

You intended to return to Australia as soon as possible.

On Date Y, you made the decision not to return to Australia and advised the real estate agent to cancel the lease on your rental property in Australia.

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.

You are not the spouse or a child under 16 of a person who is a member of the PSS or an eligible employee in respect of the CSS.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 995-1

Income Tax Assessment Act 1936 subsection 6(1)