Show download pdf controls
  • 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.


    Refer to scenarios in Australian and foreign residents examples.

    Last modified: 12 Jun 2023QC 45699