Australian Tax Residency Pathway
Identify which ATO residency tests your facts may engage, then move to the correct resident or foreign-resident tax calculation.
Resides and domicile tests
The 183-day test has an exception; day count alone is not decisive.
Commonwealth superannuation test
Pathway resultNo resident test indicated
Tests indicatedNone
This is a navigation tool, not a binding residency decision. Review the ATO examples or seek advice where facts are mixed.
What this estimate includes
- Separates physical presence from the 183-day test exception.
- Explains why Australian domicile can still require an overseas-abode review.
- Links residency outcome to the existing non-resident and FITO calculation pathway.
Frequently asked questions
Does spending 183 days in Australia automatically make me a tax resident?
Not always. The 183-day test includes an exception based on your usual place of abode and intention, and the other residency tests may also apply.
How many Australian tax residency tests are there?
The ATO applies the resides, domicile, 183-day and Commonwealth superannuation tests. Passing one can be enough.
What happens if I am an Australian tax resident?
Australian residents generally declare worldwide income and may claim a foreign income tax offset for eligible foreign tax paid.
Tax Accuracy & Sources
Reviewed: 28 July 2026 · Tax year: Current ATO residency rules
Navigation only, not a private ruling or legal determination. It does not model treaty tie-breakers, temporary-resident concessions, working holiday maker status or every CSS/PSS membership fact.
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