ato logo
Search Suggestion:

Residency tests

Work out if you're an Australian resident or a foreign resident for tax purposes using the residency tests.

Residency - the resides test

The resides test is the primary test for working out if you're a resident of Australia for tax purposes.

Residency – the domicile test

The domicile test is one of the tests used to determine if you're a resident of Australia for tax purposes.

Residency – the 183-day test

The 183-day test is one of the tests used to determine if you are a resident of Australia for tax purposes.

Residency – the superannuation test

The superannuation test is one of the tests used to determine if you are a resident of Australia for tax purposes.

Australian and foreign resident examples

These examples may help you determine whether you are a resident of Australia for income tax purposes.

QC72764