Edited version of private advice

Authorisation Number: 1052411150668

Date of advice: 20 June 2025

Ruling

Subject: Residency

Question 1

Are you a resident of Australia for tax purposes from Date one to Date 2?

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 were a resident of Australia for the period from Date one to Date 2, as follows:

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

•                You do not meet the domicile test because your domicile is not in Australia

•                You did not meet the 183 day test because you were not in Australia for 183 days or more during the 20XX or 20XX income years

•                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.

This ruling applies for the following period:

Period ended Date 2

The scheme commenced on:

Date one

Relevant facts and circumstances

You are a citizen of Country A and Country B.

You are a resident of Country B for the purposes of Country B's income tax law.

In the years prior to arriving in Australia, you were living in City A in Country B.

You arrived in Australia on Date one.

You travelled here with your ex-spouse and your children.

Your ex-spouse is a citizen of Country B.

You entered Australia on a temporary visa which expires on Date 3.

You intend to apply for permanent residency in Australia.

You are employed in Australia by Company A in a full-time permanent position. Your employment with Company A commenced on Date 4.

You do not have a job or position being held for you in Country B.

You have previously visited Australia for several weeks several years ago on a tourist visa.

You did not leave Australia during the ruling period.

You currently reside at Property A in State A, Australia in a rented apartment. The lease on the apartment expires on Date 5 and you intend to renew it.

You own a house in Country B with your ex-spouse. Prior to leaving Country B you resided at the house. It is currently rented out and the lease expires shortly. You will not extend the lease.

You have rented the house as is, including some of the furniture and whitegoods. You intend to sell the house in the coming months with these items included.

You play tennis regularly at a tennis Club, beach tennis at a beach tennis club where you have a membership and you also have a gym membership.

You have a Country A driver's licence.

You receive all official communications from Country B through your certified Country B digital email system.

In Australia, your mailing address is Property A.

You have a bank account and a superannuation fund in Australia.

You have stock and shares, a bank account and a house in Property B.

You are required to lodge a tax return in Company B during the ruling period because your property in Country B is leased until Date 6.

You are currently a member of the Country B Engineering Association. This membership will expire soon and you do not intend to renew it.

Your ex-spouse and children reside in Country B. You do not have any family members in Australia.

You have a strong social network of new and old friends in Australia through your job, tennis club and beach tennis activities.

Neither you nor your ex-spouse are or have been Commonwealth Government of Australia employees for superannuation purposes.

Relevant legislative provisions

Income Tax Assessment Act 1936 subsection 6(1)