AU
Australia tax residency rules
Threshold: 183 days · Facts & Circumstances · Calendar year (Jan 1 – Dec 31)
Australia's tax-residency rules are notoriously sticky. The ATO applies four tests — resides, domicile, 183-day, and superannuation — and meeting any one makes you Australian-resident. The income year runs 1 July – 30 June.
- Domicile test: Australians are domiciled in Australia by default until they establish a permanent place of abode overseas.
- Resides test: catch-all based on physical presence, family, business, and lifestyle ties.
- CGT Event I1: deemed disposal of certain assets on residency change.
Rules tracked by Tax Days
183-Day Rule
- Type
- Facts & Circumstances
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections — home, family, business, social ties, time spent. No fixed day threshold.
Australia uses a resides test (facts & circumstances). The 183-day test is a secondary rule: if present 183+ days, you may be resident unless your usual place of abode is overseas.
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