Edited version of private advice

Authorisation Number: 1052414949990

Date of advice: 1 July 2025

Ruling

Subject: Residency

Question

Are you a resident of Australia for taxation purposes for the relevant income years?

Answer

No.

This ruling applies for the following periods:

Year ended 30 June 20YY

Year ended 30 June 20YY

The scheme commenced on:

1 July 20YY

Relevant facts and circumstances

You were born in Country Z.

You were a citizen of Country Z up until you renounced your Country Z citizenship to take up Australian citizenship.

You are a citizen of Australia.

You are not a permanent resident of any other country.

You and your former spouse came to Australia to live and work a number of years ago.

You and your former spouse purchased a home in Australia shortly after you moved to Australia.

You became an Australian citizen.

You and your former spouse left Australia indefinitely a few years after moving to Australia.

You rented out the property while you were overseas.

Your former spouse and children returned to Australia to live several years ago.

You did not return to Australia on a permanent basis to live and work with your family.

You continued to work overseas.

You permanently resided and worked in Country Y up until a couple of years ago.

You and your former spouse unofficially shortly after they returned to Australia.

You and your former spouse officially separated a few years ago.

You and your former spouse were divorced.

Your job in Country Y ended.

You are now living and looking for work in Country X.

You live with your new partner and child in Country X.

You have not been in Australia for more than 183 days in the relevant income years.

You entered Country B on a work visa and was employed in Country B for a number of years.

You and your family lived in employer provided accommodation in Country B.

You entered Country Y on a work visa, and you were employed in Country Y for a number of years up.

You lived in the same employer provided accommodation in Country Y for the whole period you were there.

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 not a resident of Australia for tax purposes for the relevant income years as follows:

•                     You are not a resident of Australia according to the resides test.

•                     You have not been living and working in Australia on a permanent basis.

•                     You do not meet the domicile test.

•                     The Commissioner is satisfied that you have a permanent place of abode outside Australia.

•                     You do not meet the 183-day test:

-                    You have not been in Australia for more than 183 days in the relevant income years.

-                    Your usual place of abode is outside Australia.

•                     You do not fulfil the requirements of the Commonwealth superannuation fund test.

In summary, you are not a resident of Australia for tax purposes for the relevant income years.

For more information about residency, see Taxation Ruling TR 2023/1 Income tax: residency tests for individuals.