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The current definition of an Australian tax resident

Main Test

Under this test, you are considered an Australian tax resident if you meet the usual definition of ordinarily resident in Australia.


Factors used to determine permanent residence include:

  • Actual stay status
  • Purpose and intention of stay
  • Family, Business and Employment Relations
  • Asset location
  • social and living arrangements

If you think this test is not very practical, it is normal, because the judgment of residents in this test mostly depends on subjective factors and there is no clear standard. Therefore, in order to make it easier for everyone to define their tax status more accurately, the Inland Revenue Department has added the following tests.


If you do not meet the permanent residence test but meet any of the following conditions, you are still an Australian tax resident.

Residence Test

The legal fixed residence is in Australia (this is similar to the main test content)

183 Day Test

Living in Australia for more than 183 days (many people tend to use this test, but in fact this test is only applicable to people who have just moved to Australia. If you have lived in Australia for a while, you still need to use the main test to check judge.)

Pension Test

Most people are not suitable for this test, basically only suitable for Australian government employees.


Seeing this, are you dizzy? That's right, this law is too vague, so many people can only apply for Private ruling from the Inland Revenue Department in order to find out whether they are Australian tax residents.


Especially in the past two years, the epidemic has restricted the freedom of entry and exit. The issue of tax residents has been highlighted, and it has also greatly increased the workload of the tax bureau. So the government decided to change the tax code, trying to introduce a new set of definitions and tests.


Generally speaking, in line with the consistent style of the Australian government, the original intention of this change is to simplify the original testing process to make it clearer, but it seems to be counterproductive at present.


So it remains to be seen whether this proposal can pass the legislation smoothly. But once it is passed, it will become a "lethal" weapon for the tax bureau to target those people who "jump repeatedly" between China and Australia.




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