Am I a resident of Australia for tax purposes for the ruling period?
No. This ruling applies for the following periods : Year ended 30 June 20XX Year ending 30 June 20XX Year ending 30 June 20XX The scheme commenced on: XX XX 20XX
You were born in Australia. You are a citizen of Australia. Your 2 dependent children aged 13 and 15 years of age, are Australian citizens. You are a permanent Australian public servant and received income until you moved to country A. You are on approved leave without pay from your employment and returning to a position upon returning to Australia. You departed Australia to move to country A. You and your children accompanied your partner who works for the Australian Government. You and your dependent children entered country A on a long stay Visa (Type D) which enables you to remain in country A for the period of your partners posting. While in the country A there may be brief trips for recreational purposes, but these are not anticipated to exceed 4 weeks in total. You commenced part-time employment in country A with an Australian employer. You do not intend to apply for citizenship or permanent residency in country A. You and your family intend to return to Australia at the end of your partner's posting to country A. You are a member of the Public Sector Superannuation (PSS) Scheme. You established a new superannuation account while employed in country A.
You and your family were members of several sporting clubs in Australia. You hold an Australian drivers' licence. You remain on the Australian Electoral roll. You have lodged Australian Tax Returns. Your private health insurance has been temporarily suspended while you're in country A. You have several bank accounts in Australia, including home loans, savings and credit accounts. You jointly own two properties in Australia. You and your family are members of social and sporting clubs in country A. You are applying for a drivers' licence in country A. You and your family are currently renting a house in country A on a 12-month lease. Aside from a small compulsory contribution, the rent is fully reimbursed by the Australian Government and all furniture within this property is privately rented and fully reimbursed by the Australian Government. You have a personal bank account and a joint bank account with your partner, used to pay for goods, services and bills while living in in country A.
Income Tax Assessment Act 1936 subsection 6(1) Income Tax Assessment Act 1997 section 6-5 Income Tax Assessment Act 1997 subsection 995-1(1) Reason for decision Detailed reasoning Section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997) defines an Australian resident for tax purposes as a person who is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 (ITAA 1936). The terms 'resident' and 'resident of Australia', as applied to an individual, are defined in subsection 6(1) of the ITAA 1936. The definition offers four tests to ascertain whether each individual taxpayer is a resident of Australia for income tax purposes. These tests are: the resides test (also referred to as the ordinary concepts test) the domicile test the 183-day test, and the Commonwealt