Australia has a concise statutory residence test (see ITAA 1936, s 6(1)). An individual will be a tax resident of Australia if they are resident under ordinary concepts, domiciled in Australia, present in Australia for 183-days within a tax year or a member of certain Commonwealth Public Service Superannuation funds.
Note that the tests for residency under Australian tax law are separate to the tests that apply in relation to other areas of Australian law, such as those that apply in relation to immigration and social security law.
The ATO has published a useful summary of the tests in Taxation Ruling TR 2023/1.
The ordinary concepts test
A resident, for income tax purposes, includes someone who
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