PLEASE NOTE. Information on this page is of a general nature only. For this year's instructions and thresholds click here to visit updated 4 August 2016

Australian residency

Generally, you are an Australian resident for tax purposes if you have:

  • always lived in Australia
  • moved to Australia and live here permanently
  • been in Australia continuously for six months or more, and for most of the time you have been in the one job and lived in the same place
  • been in Australia for more than half of the financial year, unless your usual home is overseas and you do not intend to live in Australia.

The Australian Taxation Office publishes detailed information on how to determine tax residency and about the primary ‘reside test’ and other statutory tests  that may apply.


Non-residents whose income can be sourced to Australia must lodge a tax return. Expert advice should be sought in these circumstances.