Edited version of private advice

Authorisation Number: 1052377428561

Date of advice: 26 March 2025

Ruling

Subject: Residency

Question 1

Are you a resident of Australia for taxation purposes?

Answer 1

Yes.

This ruling applies for the following period:

Year ended 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 are on a visa which gives you permanent residency in Australia.

You live with your Australian partner in Australia

You intend on being in Australia on a permanent basis.

Your first arrival to Australia on the visa was granted in a prior year.

You left Australia in a previous year and went back to Country Z to move out of a rental property and conduct some family business.

You entered Australia after a few months had passed.

You left Australia to go to Country Y on holiday.

You re-entered Australia a couple of weeks later.

You went back to Country Z to start the process of downsizing and selling your real estate.

You returned to Australia a few months later.

You went back to Country Z to continue with the sales.

You came back to Australia on a couple of months later.

You left Australia and went back to Country Z as you were still trying to sell your apartment.

You came back to Australia for a short visit, then you left to go back to Country Z.

You finalised your real estate dealings in Country Z and entered Australia at the end of the year and you have remained in Australia since arriving back.

Prior to obtaining the partner visa you have been to Australia a few times on a visitor's visa.

You are not currently working in Australia.

You live with your partner in a rental apartment which is in both of your names.

All your clothing and personal items are in Australia at your rental property.

You have a property in Country Z which needs to be refurbished.

You have a number of transaction accounts in Country Z.

You do not have any assets in Australia.

You and your partner have a joint transaction account in Australia.

You have been with your partner for several years.

You received rental income from your rental property in Country Z.

You did not lodge a tax return in Country Z.

Neither you nor your spouse are eligible to contribute to the PSS or the CSS Commonwealth super funds.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

Income Tax Assessment Act 1997 subsection 995-1(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 income years follows:

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

•                     You meet the domicile test.

•                     You meet the 183-day test.

•                     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 income year.