Border Rules

Australia tax residency

For people spending 183 or more days in Australia during an income year.

Short summary

Australia's 183-day test is one of four tax-residency tests. Spending at least half the income year in Australia can make you resident unless your usual home is overseas and you do not intend to live in Australia.

Key rules

  • •Threshold: 183 or more days in an Australian income year.
  • •The resides, domicile and Commonwealth superannuation tests can also apply.
  • •Passing or failing this day count alone does not always settle residency.

Official sources

Verify the rules directly with the issuing authority.

This page is a short summary, not legal or tax advice. Rules change. Confirm with the official sources above or a qualified professional before acting.

Other use cases