Who is a resident of Australia for tax purposes?
Tax Professional Answers
Australian tax law has statutory definitions of ‘resident’ for tax purposes. However, in the case of individuals the definitions use general terms such as ‘resides’ and ‘domicile’ and you need to look to the case law to help with that.
There are 4 basic tests for an individual: the common law based ‘resides’ test; the common law based ‘domicile’ test; the ‘183 days’ in Australia during the tax year test; and the public sector superannuation test. The ‘183 day’ and ‘domicile’ tests will not apply if the Tax Office is satisfied you have your usual place of abode outside Australia. The superannuation test generally only applies to certain public sector employees.
Depending upon your usual place of residence or citizenship, tax treaty provisions might complicate the issue and it is also possible to be ‘resident’ for tax purposes in more than one jurisdiction. You may also need to take the common law and statutory source of income rules into consideration.
Companies have separate rules not considered here.
There are guidelines, as outlined in a previous answer to this question, but these are only precisely that, guidelines. There are also the Double Tax Agreements between jurisdictions to consider. Seek professional advice on this matter with more precise detail.
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