Toggle left hand content menu
  • Are you an Australian resident for tax purposes?

    Generally, we consider you to be an Australian resident for tax purposes if you:

    • have always lived in Australia or have come to Australia to live
    • have been in Australia for more than half of the income year (unless your usual home is overseas and you don't intend to live in Australia - for example, you are a working holidaymaker), or
    • are an overseas student enrolled in a course of study of more than six months duration.

    Most people who are born in Australia and are currently living in Australia are residents for tax purposes. You may still be a resident even though you are not physically in Australia - for example, if you go overseas on an extended holiday.

    If you have moved to Australia from overseas and intend to stay for the foreseeable future and set up connections with Australia, you may also be a resident of Australia for tax purposes.

    The standards we use to determine your residency status are not the same as those used by the Department of Immigration and Border Protection. 

    Watch

    Tax in Australia - what you need to know (audio visual presentation available in 16 languages, including English)

    End of watch  

    Work it out

    Are you a resident?

    End of work it out  

    Find out more

    International issues for individuals

    End of find out more  
    • Last modified: 22 Nov 2013QC 31932