Tools · Australia Tax Residence
Australia Tax Residency Test
Australia applies four tests and you need satisfy only one. The primary "resides" test is a weighing of facts rather than a day count, so where it is close the honest answer is that the position is arguable — and this tool will tell you that rather than assert a result.
Looking for the full explanation? Read the complete guide to Australia tax residency, which covers each limb of the test in detail alongside this tool.
- Day count
- Commonwealth superannuation test
- Domicile test
- Resides test
Stage 1 of 4 · Day count
Reform pending — not yet law
A statutory residency framework announced in the 2021–22 Federal Budget would introduce a 183-day bright-line test plus a secondary test for those present 45–182 days. As at July 2026 it has not been legislated, and neither its start date nor its final design is confirmed. This tool assesses the law currently in force. Do not plan a relocation on the assumption the reform will apply.
Day count
How many days were you present in Australia during the income year?
The Australian income year runs from 1 July to 30 June, not the calendar year.
Residency tests for other countries
- Australia residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- United States — Substantial Presence Test
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- South Africa — Residency Tests
- France — Domicile Fiscal Test
- Italy — Tax Residence Test
- Canada — Residency Test
- India — Residential Status Test
- Germany — Unlimited Tax Liability Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test
- Thailand — Tax Residence Test