Edited version of private advice

Authorisation Number: 1052337788924

Date of advice: 4 December 2024

Ruling

Subject: International - residency

Question

Were you an Australian resident for tax purpose for the year ended 30 June 2024?

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 for tax purposes for the year ended 30 June 2024, as follows:

•         You were 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 meet the 183-day test because you were in Australia for 183 days or more during the 2024 income year, and the Commissioner is satisfied that:

­   you do not have a usual place of abode outside Australia, and

­   you do intend to take up residence in Australia.

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

This ruling applies for the following period:

Year ending 30 June 20XX

The scheme commenced on:

XX July 20XX

Relevant facts and circumstances

You are a citizen of Country A.

Your country of origin is Country A.You entered Australia on an electronic visa issued to Country A citizens arriving on a Country A passport.

During the 20XX and 20XX years you lived in City A, Australia. Your spouse, and your children at the time, lived with you. You have had another child since then, born in Country A.

In 20XX your spouse and the children moved back to Country A. Your spouse's grandparent was in an elderly facility in Country A at the time. Your spouse used to supervise an elderly facility, so you made the decision that they would return to Country A and become the carer for their elderly grandparent.

Your spouse, the children and your spouse's grandparent moved into their grandparent's home, which was now owned by your spouse's parent. Your spouse pays rent to their parent.

During 20XX you lived in City A for 8 months and City B in Country A for 4 months.

The following year you moved back to City B in Country A with your family. You made this decision because during the COVID pandemic, you had been unable to get to Country A to visit your family for 7 months. You made a decision to spend a year in Country A so that you would not be separated from your family for so long. You worked in Country A during this time.

In 20XX you arrived back in Australia to work. You are remunerated at a much higher rate for this type of work in Australia than you would be in Country A.

You have made a dozen trips back to Country A since arriving back to Australia in 20XX. The trips have varied in duration between 4 days and three weeks.

Each trip was to see family, attend funerals, birthdays, and to visit your parents, your spouse and children.

You are currently staying at camp while working FIFO from City A.

You also rent a room from a friend in City A. You have all your clothes, furniture items and personal possessions with you in City A.

You own a home in City A that is being rented out.

All your bank accounts are in Australia. You have insurance with these same Australian institutions.

You have been a part of a relevant Association since 20XX, and hold a gym membership in Australia.

You do not maintain a permanent place to live in Country A. You do not own any assets in Country A.

You are not receiving any income from non-Australian sources.

You are not a resident of another country for tax purposes.

Neither you or your spouse are a member on behalf of whom contributions are being made to the Public Sector Superannuation Scheme (PSS) or the Commonwealth Superannuation Scheme (CSS).

You have no plans to return to Country A permanently.

Your oldest child has three years left of schooling, and then plans to return to Australia and work in the same field as you.

Next year your spouse plans to commence studying in their chosen field. When they finish the study your spouse and your other children will return to Australia. Your spouse plans to open their own business in Australia.

Relevant legislative provisions

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

Income Tax Assessment Act 1936 Subsection 6(1)