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DJames12(Newbie)Newbie
10 June 2025

Trying to determine tax residency for moving overseas, the residency test specifies “Active members of some Commonwealth government superannuation funds and their spouses are Australian residents for tax purposes”


Is MSBS considered to be part of one of these commonwealth government schemes- is CSC different to CSS.

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1 replies
108 views
1 replies

All replies

JayATO(Community Support)Community Support
12 June 2025

Hiya @Djames


I'll try explain it the best I can with all these acronyms! CSC is the name of the fund, within that fund there are lots of different types of membership. MSBS, CSS and PSS all fall under the CSC.


With that out of the way, we can look at the residency test. Only the PSS and CSS schemes count for the residency test. MSBS isn't included.

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Is MSBS considered to be part of CSS? Or is it part of CSC? | ATO Community