Residency

How to lodge

To apply for a private ruling about residency:

• complete and submit a private ruling application form
• provide the supporting information listed below.

To lodge an objection about residency:

• complete and submit the relevant form
  • Objection form – for taxpayers
  • Objection form – for tax professionals
• provide the supporting information listed below.

Check first whether your question is answered in Work out your tax residency.

Supporting information

Providing this information up front will reduce delays.

If you've previously given us any of the information listed below, you don't need to resend it.

The information we need for a private ruling or objection about residency includes:

• arrived in Australia
• left Australia

Where you have arrived in Australia

• which country or countries you are a citizen of
• your country of origin (this will be the country you were living in on a permanent basis prior to coming to Australia)
• where you lived in the 5 years prior to your arrival in Australia (the town and country)
• the date you arrived in Australia
• unless you entered Australia on a Special Category Visa - an electronic visa (subclass 444) issued to New Zealand citizens arriving on a New Zealand passport  
  • the type of visa you were granted to enter Australia
  • whether the visa allows you to stay permanently
  • the date you entered Australia under the visa
  • whether you have applied to have the end date of your visa extended, and if so  
    • why you did so
    • the date of the request
    • whether it has been granted, refused or is still pending
  • whether you have applied for permanent residency since arriving in Australia (if so, provide a copy of your application and a copy of the Department of Immigration's acknowledgment letter)
• the purpose of your visit
• your residency intentions, that is whether you initially intended to reside in Australia permanently
• when you plan to leave Australia
• whether you hold a return airline ticket (if so, provide a copy)
• whether you have left Australia for any period since first arriving in Australia, and if so    
  • the dates of departure from and arrival back in Australia
  • an explanation of the purpose of the overseas visit
  • provide a copy of passport showing entry and exit stamps
• whether you have previously entered Australia, and if so when, for how long and what visa type you were on
• whether you have a permanent place to live in Australia, and if so  
  • where this is
  • whether you are staying with relatives or friends
  • are renting or have purchased a home
  • provide evidence of this residency with your name and the address on it (for example, the lease agreement)
• the assets you have in Australia (for example, investments, property or bank accounts)
• your living arrangements in your country of origin prior to departure (for example, whether you were renting, staying with relatives or friends or had you purchased a house)
• whether you maintained a permanent place to live in your country of origin subsequent to arriving in Australia, and if so, whether this was being rented out while you were residing in Australia
• what assets you have in your country of origin (for example, investments, property, motor vehicles, household effects or bank accounts)
• whether you are receiving income from non-Australian sources – for example, your country of origin, and if so details
• whether you have employment in Australia, and if so    
  • the employer's name
  • the type of work performed
  • how long your employment is for
  • whether the employment could be extended and, if yes, for how long
• whether you still have a position or job being held for you in your country of origin, and if so, details
• whether your family (children, spouse, partner) accompanied you to Australia, and if so    
  • which family members
  • their ages
  • where were they living while in Australia
• if your family did not accompany you to Australia, why
• what social and sporting connections you have with Australia
• what social and sporting connections you maintain with your country of origin
• whether you were a resident of another country for tax purposes during your stay in Australia
• whether your spouse was already a citizen or permanent resident of Australia
• whether you or your spouse are a Commonwealth of Australia Government employee for superannuation purposes, and if so    
  • the dates of the employment periods
  • the type of employment
  • the name of the super funds of which you and/or your spouse were a member
• whether you are enrolled in a course of study in Australia that is more than 6 months long, and if so, details such as course registration.

Where you have left Australia

• which country or countries you are a citizen of
• whether you have been granted permanent residency by any country, and if so, which country and when was it granted
• your country of origin (the country you were born in or the country of nationality you acquired at birth)
• where you were living on a permanent basis prior to your departure
• the date you departed Australia
• your destination overseas – if more than one country, details of each
• the type of visa you had to enter the overseas country
• whether the visa allows you to stay permanently
• the purpose of your overseas visit
• your long term residency intentions (for example, do you intend to reside overseas permanently)
• when you formed the intention to make your home indefinitely outside Australia
• when you plan to return to Australia
• whether you hold a return airline ticket, and if yes, a copy
• whether you have come back Australia since first leaving Australia, and if so    
  • the dates of your arrival in and departure from Australia
  • the purpose of the visit
  • provide a copy of passport showing entry and exit stamps
• whether you have a place to live overseas and if so  
  • where this is
  • whether you are staying with relatives or friends
  • are renting or have purchased a home
  • if it is provided by an overseas employer
  • provide evidence of this residency with your name and the address on it (for example, the lease agreement)
• what assets you have overseas (for example, investments, motor vehicle, household effects, property, or bank accounts
• where you lived in Australia prior to leaving (for example, whether you were renting, staying with relatives or friends, or owned a home)
• if you have a place to live in Australia, and if so, whether this is being rented out while you are residing overseas
• whether you have any assets in Australia (for example, investments, motor vehicle, household effects, property, or bank accounts
• what you did with your household effects in Australia
• whether you are receiving income from Australian sources, and if so, details
• whether you have employment overseas, and if so    
  • the employer's name
  • how long the employment is for
  • if not ongoing, whether the employment could be extended and, if so, for how long
  • provide a copy of your employment contracts
• whether you still have a position or job being held for you in Australia and if so, details (for example, whether you are on leave without pay)
• whether your family (children, spouse, partner) accompanied you overseas, and if so    
  • which family members
  • their ages
  • where they were living while overseas
• if your family has not accompanied you overseas, why
• what social and sporting connections you have with Australia
• what social and sporting connections you have with the overseas country
• whether your spouse was a citizen or permanent resident of the overseas country
• whether you or your spouse were a Commonwealth Government of Australia employee for superannuation purposes, and if so    
  • the employment periods
  • the type of employment
  • the name of the superannuation funds of which you and/or your spouse were a member
  • if you or your spouse still hold a position with the Commonwealth Government of Australia and remain eligible to contribute to the superannuation fund
• whether you advised the Australian Electoral Office to have your name removed from the electoral roll
• whether you advised any Australian financial institutions with whom you have investments that you are a foreign resident so that non-resident withholding tax could be deducted
• whether you advised any Australian companies with whom you have investments that you are a foreign resident
• whether you advised Medicare or your health insurance provider to have your name removed from their records
• whether you have lodged tax returns in any other countries, and if so, details and copies of assessments of tax
• what you stated as the reason for going overseas when completing the Australian Immigration Outgoing passenger card
• whether you had a capital gains tax event I1 happen to your assets because you ceased to be an Australian resident.