Are you a resident of Australia for tax purposes for the 20YY income year?
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 1 July 2024 to 30 June 2025, as follows: • You were not a resident of Australia according to the resides test. • You do meet the domicile test because your domicile is in Australia. • You do not meet the 183 day test because you were not in Australia for 183 days or more during the 2025 income year. • You do not fulfill the requirements of the Commonwealth Superannuation test. This ruling applies for the following period : Year ended 30 June 20XX The scheme commenced on: 1 July 20XX
You were born in Australia. You are a citizen of Australia and County A. One of your parents was born in Country A. Both your parents reside in Country A. On DD MM 20YY you departed Australia for Country A. The purpose of your travel was to seek employment in Country A to further your work experience. You plan to return to Australia within XX years. You will purchase a return airline ticket to Australia early in 20YY. You have applied for positions in Australia while in Country A. You have accepted a contract for employment in Australia commencing in MM 20YY. Between MM and MM 20YY, you worked remotely for an Australian employer on a short-term contract while in Country A. Your salary was paid into an Australian bank account. While living in Country A, you have had short term contract and freelance work and casual work for employers based in Country A. You do not own any property in Australia or overseas. Prior to departure, you had rental accommodation in Australia. You shipped some you household items to Country A as this was more cost effective than to place in long term storage. Your personal belongings were either given away or stored with friends until your return.
You lease a rental property with a friend in Country A. The lease commenced on DD MM 20YY and expires on DD MM 20YY. Prior to obtaining rental accommodation you lived in short-term accommodation and travelled around Country A. You and your friend have travelled to other countries on short breaks (no longer than a week at a time) between MM 20YY and MM 20YY. You have not returned to Australia since departing in MM 20YY. You do not have a spouse or any dependents. You do not have any professional or occupational memberships in Australia. You do not have any professional or occupational membership in Country A. You do not hold a driver's licence in any country. Your mail is delivered to your Country A address. Some of your parcel mail is directed to a friend's address in Australia. You advised the Australian Electoral Commission that you will be voting from overseas. You have a bank account in Country A. You hold three bank accounts in Australia. You have not advised any Australian financial institutions that you are a foreign resident. You did not advise Medicare of your departure. You do not own any other assets outside of Australia.
You have lodged an income tax return in Australia for the year ended DD MM 20YY. You lodged as a resident. You have not lodged any foreign income tax returns since departing Australia. You have never been employed by the Commonwealth of Australia. You are not a member of the Public Sector Superannuation Scheme (PPS). You are not an eligible employee in respect of the Commonwealth Superannuation Scheme (CSS).
Income Tax Assessment Act 1936 subsection 6(1) Income Tax Assessment Act 1997 section 995-1