Edited version of private advice

Authorisation Number: 1052377572128

Date of advice: 26 March 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 DD MM 20YY to DD MM 20YY, 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.

•                     You do meet the 183 day test because you will be in Australia for 183 days or more during the 20YY income year.

This ruling applies for the following period:

Year ending DD MM 20YY

The scheme commenced on:

DD MM 20YY

Relevant facts and circumstances

You are a XX citizen.

You arrived in Australia on DD MM 20YY on a tourist visa.

You are married to an Australian citizen and reside in XX with your spouse.

You are currently on a bridging partner visa.

You will apply for Australian citizenship once eligible.

You are self-employed and are in the progress of setting up a commercial business.

You support yourself through your savings and investments.

You hold bank accounts in the XX and XX and overseas investments.

You receive foreign sourced interest from your overseas accounts.

You own an apartment in the XX. The property has previously been rented, but you intend to sell this property in the short term.

You intend to remain in Australia on a permanent basis; only travelling outside of Australia for short holidays.

You are not a resident of any foreign country for taxation purposes.

You own two motor vehicles with your spouse in Australia.

You do not have any dependent children.

You are not a member of the Public Sector Superannuation Scheme (PSS) established under the Superannuation Act 1990.

You are not an eligible employee of the Commonwealth Superannuation Scheme (CSS) established under the Superannuation Act 1976.

Relevant legislative provisions

Subsection 6(1) of the Income Tax Assessment Act 1936

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