Personal tax & transfer system International - Personal transfer system Residency

Draft Taxation Ruling TR 2022/D2: Income tax: residency tests for individuals

Author: The Tax Institute

Published Date: 5 Dec 2022


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office (ATO) in relation to draft Taxation Ruling TR 2022/D2: Income tax: residency tests for individuals (draft Ruling).

In the development of this submission, we have closely consulted with our National Taxation of Individuals Technical Committee to prepare a considered response that represents the views of the broader membership of The Tax Institute.

We have also had the opportunity to review the submission prepared by Business Law Section of the Law Council of Australia (LCA) in relation to the draft Ruling. Subject to our comments below, we endorse the views and concerns raised by the LCA in their submission.

Residency is an important issue that is pertinent to all residents and visitors of Australia and can significantly impact a taxpayer’s obligations. Taxpayers often face difficulty when applying the legislation to their circumstances, given the complex factual enquiry required. This difficulty is multiplied by recent changes in case law and the evolving nature of the world we live in.

The Tax Institute supports the release of guidance materials that better assists taxpayers and tax practitioners in determining their residency status. Subject to the comments below, and the concerns raised in the LCA’s submission, we broadly consider that the draft Rulingprovides a detailed analysis of the legislative requirements and key changes in recent case law that an individual needs to understand and apply when determining their tax residency status. 

However, The Tax Institute is of the view that the draft Ruling could be better supported with additional guidance and examples to assist taxpayers and tax practitioners.


  • Published By:The Tax Institute
  • Published On:5 Dec 2022

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Personal tax & transfer system International - Personal transfer system Residency

Share this page