What tests can I use to determine my residency?

Resides Test

The first test that is always used to determine residency is the Resides Test. If you ‘reside’ in Australia, according to the normal definition of the word, you are an Australian resident. The test takes into account how you entered the country, your intentions, family and business ties, the maintenance and location of assets, your social and living arrangements, and the degree of continuity, routine, or habit of your presence in Australia.


If you fail the Resides Test, you are considered a resident according to one of these three tests.

The Domicile Test

Both your domicile and your permanent place of abode are in Australia, you are an Australian resident for tax purposes. But if your permanent place of abode is overseas, you are not an Australian resident.

The 183 Day Test

You were in Australia for more than 183 days (half the income year) unless you can prove your usual place of abode is outside of Australia and you have no intention of taking up residence there.

The Superannuation Test

You were a member of the superannuation scheme established under the Superannuation Act of 1990 or an ‘eligible employee’ for the purpose of the Superannuation Act 1976 you are considered an Australian resident.


Read more about how to determine your residency here.

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