The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.6.3 Resident of a reciprocating jurisdiction

Context

In some circumstances it is necessary for the Registrar to determine whether a person is a resident of a country other than Australia. In these cases the decision needs to be made using ordinary concepts in relation to residency.

Act references

CSRC Act section 4

CSRC Regs Schedule 2

Reciprocating jurisdiction residency

The CSA Act and the CSRC Act provide for certain actions to be taken where a person is a resident of a reciprocating jurisdiction (1.1.R.10). More information about Australia's international maintenance arrangements is provided at 1.5.1.

Australian residency statutory tests

The tests that apply specifically to whether a person is a resident of Australia for tax purposes (that is, domicile test, 183 day rule test and superannuation test) cannot be used to determine whether a person is a resident of a country other than Australia.

See 1.6.1 for more information about those tests.

Dual resident

In some circumstances it may be possible for a person to be a resident of Australia for tax purposes (using the statutory tests) but at the same time 'habitually resident' in another country. In that case, the person will be considered to be a resident of Australia for the purposes of the CSA Act, but cannot be considered to be a resident of Australia for the purposes of the CSRC Act (CSRC Act section 4).

Example: Emily leaves Australia to work in Singapore. She has a one-year contract, after which she plans to return to Australia to resume work here. While in Singapore she lives with a family who treats her as one of their own and she participates in all her usual social and work-related activities in Singapore.

Under ordinary concepts of residency, Emily may be considered to be resident in Singapore, as that is where she is living and is settled for a period of time. However, she may also still be an Australian resident for tax purposes under the domicile test, as her domicile is in Australia and her permanent place of abode remains in Australia.

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