🇦🇺 Tax residency in Australia
ATO applies multi-test framework. 183-day presence is the headline but 'permanent place of abode outside Australia' can override.
Residency rules
- Days rule
- 183-day rule + 'usual place of abode' test
- Tie-breaker
- Resides test, domicile test, 183-day test, superannuation test
- Treaty tie-breaker
- Per OECD Model treaty Article 4
Last verified 2026-04-28.