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  • Residency status



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Residency status is determined by the laws of each country. Generally, we consider you to be an Australian resident for tax purposes if:

    • you have always lived in Australia or you have come to Australia and live here permanently, or
    • you have 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 standards we use to determine residency status are not the same as those used by the Department of Immigration and Multicultural Affairs.

    In limited circumstances you may be considered to be a resident of both Australia and Timor-Leste. The treaty contains rules to determine the country in which you are a resident solely for the purposes of the treaty.

    If you are unsure of your residency status, access the Work out your tax residency tool or phone the Personal Tax Infoline on 13 28 61.

    Last modified: 15 Apr 2020QC 28035