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New ‘one-stop shop’ ruling on residency

Last updated 1 August 2023

The new ‘one-stop shop’ taxation ruling is available to help individuals self-assess their residency for tax purposes.  

Taxation Ruling TR 2023/1 Income tax: residency tests for individuals replaces our older rulings with more contemporary and consolidated guidance that better reflects modern global work practices and recent court decisions.

It also contains information on the 183-day residency test which will assist a large number of individual taxpayers; especially those that come to Australia on short-term work and holiday visas. 

TR 2023/1 replaces: 

  • Taxation Ruling IT 2650 Income tax: residency – permanent place of abode outside Australia 
  • Taxation Ruling IT 2681 Residency status of business migrants  
  • Taxation Ruling TR 98/17 Income tax: residency status of individuals entering Australia 

TR 2023/1 applies both before and after its date of publication (7 June 2023).

The Ruling is concerned with the current law and doesn’t consider the recommendations of the Board of Taxation on residency.