Edited version of private advice

Authorisation Number: 1052348145517

Date of advice: 8 January 2025

Ruling

Subject: Residency

Question 1

Are you a resident of Australia for tax purposes?

Answer 1

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 are a resident of Australia for the period xx xx 20xx to xx xx 20xx, as follows:

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

•                     You meet the 183 day test because you will be in Australia for 183 days or more during the 20xx, 20xx and 20xx 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.

This ruling applies for the following periods:

Year ended 30 June 20xx

Year ended 30 June 20xx

Year ending 30 June 20xx

The scheme commenced on:

xx xx 20xx

Relevant facts and circumstances

Your country of birth is xx.

You completed xx training in xx and worked as a xx in a xx in xx on completion of your training.

You arrived in Australia on xx xx 20xx on a visa xx xx.

You are sponsored by the xx xx in xx for expenses incurred while in Australia. Your agreement with that university states that you will return to xx once your work and training ceases in Australia.

You are training and working as an xx xxx for xx xxx xx in xx.

You opened a bank account with xx xx on xx xx 20xx.

You purchased a motor vehicle in xx 20xx.

You signed a residential tenancy agreement on xx xx 20xx for a period of 13 months.

Your spouse and two children travelled to Australia in xx 20xx and reside with you.

Your spouse is not employed.

One of your children is enrolled in school, and your other child attends day-care.

In xx 20xx you, your spouse and your children were granted an extension on your visas to xx xx 20xx.

In xx 20xx you renewed your residential lease for a further 12-months.

You joined a social club in xx 20xx with a 2-year membership.

You have not travelled outside of Australia since your arrival.

You do not own any assets outside of Australia.

You and your family are undecided if you will return to xx once your visas expire on xx xx 20xx.

You may apply to undertake an assessment in Australia to continue to work in Australia post xx 20xx.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

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