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Income and deductions
Generally, we consider you to be an Australian resident for tax purposes if you:
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.
Tax in Australia - what you need to know (audio visual presentation available in 16 languages, including English)
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