Edited version of private advice

Authorisation Number: 1052378693953

Date of advice: 14 April 2025

Ruling

Subject: Residency

Question

Are you a resident of Australia for tax purpose?

Answer

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 20XX income year, as follows:

You are not 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 not meet the 183-day test because you were not in Australia for 183 days or more during the 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.

This ruling applies for the following period:

30 June XXXX

The scheme commenced on:

1 October XXXX

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.

You were born in Country A and moved to Australia in XXXX.

In XXXXX XXXX, you were granted permanent residency in Australia.

In XXXX, you began working as a XXXXXX at XXXXXXX before moving to another firm, and then you started your own business in XXXX.

In XXXXXX, you purchased an apartment as your primary residence, which has remined under your name and has not been rented out for income- producing purpose.

Your relative currently resides in the property.

You are considering selling apartment to a relative, who is willing to purchase the property with the condition that you can reside in it when you return.

You and your relative have never let the apartments to tenants, nor are you planning to do so in the future.

You have maintained all your personal belongings in Australia, including your property, motor vehicle, bank accounts, credit card and your Medicare card.

You have filed tax returns as a resident of Australia, while you were in the XXXXX XXXX.

You have maintained membership bodies, including XXXXXX and the XXXXXXX.

You have maintained your superannuation account in Australia and have been paying mortgage for the property.

In XXXXX, you were called by the government in Country A to fulfill compulsory military duty, which you are required to undertake due to your citizenship.

Since then, you have been living in military accommodation in Country A, completing your compulsory military duty.

You have visited Australia twice in XXXXX to see your family and friends and plan to visit again in XXXXXXX.

You are scheduled to complete your military service in Country A on the XXXX XXXXX.

You will visit relatives in Country A for three months after completing your military service.

You will return to live in your Australian apartment with your relative, and resume your lifestyle permanently after your time visit family in Country A concludes.

Relevant legislative provisions

Income Tax Assessment Tax 1997 section 995-1