Edited version of private advice

Authorisation Number: 1052341886780

Date of advice: 11 December 2024

Ruling

Subject: Residency

Question 1

Are you an Australian resident for tax purposes under subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936) from XX XXXX 20YY?

Answer 1

Yes.

Under the law, meeting a single test suffices for being deemed a tax resident. In your case, you have satisfied three of the tests. You are considered a resident for tax purposes of Australia.

This ruling applies for the following periods:

Year ended 30 June 20YY

Year ended 30 June 20YY

Year ending 30 June 20YY

The scheme commenced on:

XX XXXX 20YY

Relevant facts and circumstances

You were born on XX XXX 19YY in Country A.

You are a citizen of Country A.

You are not a citizen of Australia.

Prior to moving to Australia, you lived in your grandparent's home in Country A.

In XXXX 20YY, you decided to visit Australia for the purpose of experiencing the lifestyle.

In XXXX 20YY, you commenced working for an Australian employer. Your employer allowed remote working arrangements.

In the XX years preceding this ruling you have travelled to the Country B, Country C, Country D, and Country E for a maximum of XX days each.

On XX XXXX 20YY, you applied for a permanent visa. Your stated intention is to become an Australian permanent resident and apply for Australian citizenship.

On XX XXXX 20YY, you departed Australia to visit family in Country A and returned on XX XXXX 20YY.

On XX XXXX 20YY, you departed Australia to visit family in Country A and returned on XX XXXX 20YY.

You intend to visit the Country A once a year to visit family.

On incoming and outgoing passenger cards you state you are a resident of Australia.

Your spouse is an Australian citizen, and you live together with them at the Property. You pay a portion of the mortgage every month on the Property. You also contribute to monthly rent for a rental property you and your spouse stay in.

Your extended family remain living in the Country A. You do not provide financial support to your extended family.

When visiting Country A, you stay with friends or relatives.

You have the following assets held in the Country A:

•                     Two financial institution accounts.

•                     An investment account.

•                     Pension accounts.

•                     Investments in stocks and funds.

You have the following assets held in Australia:

•                     Two joint financial institution accounts.

•                     A motor vehicle.

You had no household effects to move to Australia.

Your personal effects remain at your parent's residence in Country A.

Your mailing address is the Property in Australia.

You receive income from your investments in Country A.

You have developed social ties to Australia through expatriate groups.

You do not maintain any professional, social or sporting ties to the Country A.

You have a Country A driver's license. You will obtain an Australian States driver's license by XXXX 20YY.

You are not a resident of the Country A for tax purposes.

You are not a member of the Public Sector Superannuation Scheme (PSS) or Commonwealth Superannuation Scheme (CSS).

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(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 from XX XXXX 20YY until the period stated within this ruling, as follows:

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

•                     You do 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 do meet the 183 day test because you were in Australia for 183 days or more during the 20YY, 20YY and 20YY income years, and the Commissioner is not satisfied that both:

­        your usual place of abode is outside Australia, and

­        you do not intend to take up residence in Australia.

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

More information

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