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What tests can I use to determine my residency?

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.

Failing the Resides Test, you could still be considered a resident according to one of these three tests:

  • The Domicile Test - If 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 are an Australian resident If 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 here.
  • The Superannuation Test - If you are 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.