Residency status is determined by the laws of each country.
Generally, we consider you to be an Australian resident for tax purposes if you have:
- always lived in Australia or you have come to Australia and live here permanently, or
- been in Australia for more than half of the income year (unless your usual home is overseas and you do not intend to live in Australia).
The standards we use to determine residency status are not the same as those used by the Department of Immigration and Citizenship.
In limited circumstances you may be considered to be a resident of both Australia and Timor-Leste. The treaty contains rules to determine the country in which you are a resident solely for the purposes of the treaty.
If you are not sure of your residency status, access the 'Are you a resident?' tool on our website www.ato.gov.au or phone the Individual Infoline on 13 28 61.