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  • Residency tests for tax purposes

    The tests we use to work out residency status for your clients for tax purposes are not the same as residency tests used by other Australian agencies for other purposes, such as immigration.

    Advise your clients that if they reside in Australia for less than 183 days in a financial year, they may still be a resident for tax purposes.

    To help you and your clients understand their residency for tax purposes, use our online tool Are you a resident? to determine your client's situation.


    • The 183-day test only applies to individuals arriving in Australia.
    • There are separate rules for working holiday makers and individuals who are dual residents.

    See also:

    Last modified: 27 May 2021QC 45699