Edited version of private advice

Authorisation Number: 1052342744787

Date of advice: 11 March 2025

Ruling

Subject: Residency

Question 1

Are you a resident of Australia for tax purposes?

Answer 1

Yes

This ruling applies for the following periods:

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

This private ruling is based on the facts and circumstances set out below. If your facts and circumstances are different from those set out below, this private ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.

Your country of birth is outside of Australia.

You arrived in Australia on a student visa.

When you arrived, you were living at a university campus.

You were studying at university until you graduated.

You maintain an Australian driver's licence.

Since your arrival in Australia, you have had limited ties to your place of birth.

You have not maintained any professional, or sporting connections outside of Australia.

You have no dependents in your birth country.

In your birth country your personal ties are your parents, two siblings and extended family.

You receive no foreign income.

Your only asset outside of Australia is a bank account and some investments.

In Australia your personal ties are, some family, a group of friends and a partner that you currently live with.

You maintain multiple bank accounts in Australia.

You purchased a property jointly with your parent in Australia and you continue to live at the residence with your partner.

Whilst your domicile of origin was your country of birth, you have since became a permanent resident of Australia.

Your intention was to make Australia you home.

Employment

You are employed as a X worker.

Your employer is within Australia.

You have been employed on an ongoing basis for all ruling periods.

Travel

With the exemption of short trips outside of Australia for holiday purposes, you have not maintained a residence in a foreign country, and you have continually maintained a residence in Australia for a period greater than 183 days each year of the ruling periods.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

Income Tax Assessment Act 1997 section 995-1

Reasons for decision

Summary

Meeting a single test suffices for being deemed a tax resident. In your case, you have satisfied more than one of the residency tests. You are considered residents for tax purposes of Australia during the ruling period.

Detailed reasoning

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 the 20XX, 20XX and 20XX income years, as follows:

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

•                You meet the domicile test because your domicile is in Australia.

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

-               your usual place of abode is within Australia, and

-               you intended to take up residence in Australia.

•                You do not fulfil 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.