August 2, 2016

Are you an Australian resident?

While this question may seem simple at first glance, the Australian Taxation Office (“ATO”) has ensured that it certainly is not always the case.

The ATO views residency differently to other agencies and it is not determined by your citizenship.

Residency Tests

To determine whether someone is a resident in Australia for taxation purposes (“tax resident”), a series of tests need to be applied:

  • Resides test

    • The resides test is the primary test and looks at whether you ‘reside’ in Australia and is determined by your past and current behaviour, your intentions, location of assets, family, social and living arrangement...

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