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
  • been in Australia for more than six months during the income 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 Border Protection.

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 not sure of your residency status, use the tool Are you a resident? or phone 13 28 61.

    Last modified: 29 May 2015QC 44190