The four ATO residency tests
Resides test (primary test)
This is the ATO’s main test. It looks at whether you’re genuinely living in Australia on a day-to-day basis. They consider factors like where you live, where you work, your family ties, your lifestyle, and whether you plan to stay.
Example: If you move to Australia, rent a home and work locally for a period of time, you’re likely to be treated as a resident.
Domicile test
You may still be considered a resident if your legal domicile is Australia, even if you’re living overseas, unless your permanent home is clearly outside Australia.
Example: An Australian living abroad temporarily can still be treated as a resident.
183-day test
If you spend 183 days or more in Australia during a tax year, you may be treated as a resident. However, this can be overridden if your usual home is overseas and you don’t intend to stay.
Superannuation test
This applies to certain Australian government employees working overseas, as well as their families.
Important: You only need to meet one of these tests to be considered an Australian tax resident.
Your tax residency depends on your individual circumstances. The length of your contract alone won’t determine your status.
It’s important to seek professional advice to understand how the rules apply to your situation.
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