Tax file number - application or enquiry for an individual living outside Australia
Australian residents
Generally, you are an Australian resident for tax purposes if you have:
always lived in Australia
moved to Australia and live here permanently
been in Australia continuously for six months or more and for most of the time you have been:
in the one job and
living in the same place, or
been in Australia for more than half of the financial year, unless:
your usual home is overseas, and
you do not intend to live in Australia.
The residency tests we use to determine your residency status for tax purposes are not the same as those used by other Australian agencies for other purposes such as immigration.
Subscribe
