Edited version of private advice

Authorisation Number: 1052397040052

Date of advice: 16 May 2025

Ruling

Subject: Residency

Question 1

Are you an Australian resident for tax purposes?

Answer 1

Yes

This ruling applies for the following periods:

Year ended 30 June 20XX

Year ended 30 June 20XX

The scheme commenced on:

XX XXXX 20XX

Relevant facts and circumstances

On XX XXXX 20XX, you were born in Australia.

You are a citizen of Australian and not a citizen of another country.

You hold an Australian bank account and investments in Australia.

You have a partner.

Your partner is an Australian citizen and does not hold any other citizen.

You only have an Australian driver's license.

You do not own residential property in Australia.

You own shares and other investments in Australia totalling AUD $XX.

In early 20XX, you successfully applied for a Country A mobility visa.

You visa does not allow you to live in Country A permanently. Once your visa expires, you will have no right to stay in Country A.

You visa expires XX XXXX 20XX. It is possible to apply for an extension of XX months for the visa. However, you do not intend to apply for this extension.

Prior to XX XXXX 20XX, you lived with your mother at property A.

Your mother owns property A.

On XX XXXX 20XX, you and partner left Australia.

When you departed from Australia, you:

•                maintained your social connections in Australia

•                did not inform the Australian Electoral Commission, as you intend to vote while overseas

•                did not inform Medicare to remove your name

•                suspended your private health insurance

•                did not advise any Australian financial institutions including any Australian companies with whom you have investments with that you are a foreign resident

•                have your mail sent to property A

•                left your personal belongings at property A.

From XX XXXX 20XX to XX XXXX 20XX, you travelled for a holiday to different overseas locations.

On XX XXXX 20XX, you arrived in City A in Country A and stayed with friends.

Your partner is residing in City B in Country A completing a master's degree.

On XX XXXX 20XX, you moved into the property B in Country A.

You are subletting at property B and do not have a rental agreement.

Upon completion of your partner's Masters, you will move into a property together in City A until your visa expires. You intend to sublet or secure a short-term lease.

For just couple weeks, you retuned to Australia to visit family and friends and stayed at property A.

On XX XXXX 20XX, you retuned to Country A.

You intend to make additional visits to Australia to visit family and friends before the expiration on your visa.

On XX XXXX 20XX, you entered a fixed-term contract.

You are employed by employer A.

You work as a media and communications officer.

Your contract with employer A ends XX XXXX 20XX. This contract cannot be extended.

You can only perform your work duties for employer A in employer A.

The only asset you own in Country A is your bank account.

You do not intend to buy property in Country A.

You have developed professional and social connections in Country A. However, you have not joined any clubs in Country A.

You do not intend to acquire additional assets in Country A before XX XXXX 20XX.

When traveling to Australia you state that you are an Australian resident and list your address as property A.

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

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

In the income year ended 30 June 20XX, you have been physically in Australia for less than 183 days.

Assumptions

For the purpose of this ruling, it is assumed that the facts of your situation as outlined above will not materially change during the ruling period and will continue until 30 June 20XX.

You advised you will not be physically present in Australia 183 days or more during the income year ended 30 June 20XX.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)

Income Tax Assessment Act 1997 section 995-1

Reasons for decision

Summary

You satisfy the resides and domicile tests of residency and so are a resident of Australia for income tax purposes for the years ended 30 June 20XX and 20XX.

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 are still a resident of Australia for the period from XX XXXX 20XX to XX XXXX 20XX, as follows:

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

•                You 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 will not be in Australia for 183 days or more during the income years ended 30 June 20XX and 20XX.

•                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.