Rule guide
Australia tax residency: the 183-day test
Australia’s 183-day test is one of four individual tax-residency tests, not a universal rule. A person present for more than half the Australian income year, continuously or intermittently, is resident under this test unless both their usual place of abode is outside Australia and they have no intention of taking up residence in Australia.
One test among four
The ATO identifies the resides test as the primary test and also sets out the domicile, 183-day and Commonwealth superannuation tests. Passing another test can establish tax residence even when the 183-day test does not, so a day total should never be read in isolation.
Count the Australian income year
For this test, count every day physically present during the 1 July to 30 June income year. Presence can be continuous or intermittent, and the ATO says arrival and departure days count.
- Use the income year, not the calendar year.
- Keep all trips, including same-day arrival or departure records.
- Assess usual place of abode and intention separately from the total.
Fictional example
Example only: Taylor records 190 days in Australia between 1 July and 30 June. That exceeds half the income year, but the total alone is not the final result: Taylor still reviews the usual-place-of-abode and intention conditions and the other residency tests against ATO guidance.
Official record and rule sources
Check the authority.
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