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Edited version of private advice
Authorisation Number: 1052336882214
Date of advice: 27 November 2024
Ruling
Subject: Residency of Australia for taxation purposes
Question 1
Are you a resident of Australia for taxation purposes?
Answer 1
Yes.
This ruling applies for the following period:
Year ending 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
You were born in Country Z.
You are a citizen of Country Z.
You have been a permanent resident of Australia for several years.
You have lived in Australia for several years.
You are single and have no spouse or dependants.
You are currently employed in Australia by Employer Z.
You recently commenced your employment with Employer Z.
Your role requires that you work in Country Z on a regular basis.
You will stay in rented accommodation in Country Z as your base.
You will move around Country Z when required to meet with suppliers.
You carry out some work in Australia when not in Country Z.
You are not a resident of Country Z for taxation purposes.
You do not pay tax on your employment income in Country Z.
You do not have any Country Z sourced income.
You do not have any assets in Country Z.
You have a home and personal item in Australia.
You are not eligible to contribute to the PSS or the CSS super funds.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 section 995-1
Reasons for decision
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 a resident of Australia for tax purposes for the relevant period as follows:
• You are a resident of Australia according to the resides test.
• You are domiciled in Australia, and you do not have a permanent place of abode in Country Z for the relevant period.
• You meet the 183-day test in the relevant period.
• You do not fulfil the requirements of the Commonwealth superannuation fund test.
In summary, you are a resident of Australia for tax purposes for the relevant period.
For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals.