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Australia tax residency day rules
Official source 1Official source 2Official source 3CheckedInformational only, not legal or tax advice. Verify with official sources.
Day tests
Physical presence for more than half the income year is a residence test: at least 183 days in an ordinary income year, or at least 184 days in a leap income year. The income year is 1 July to 30 June. It is subject to the overseas-usual-abode and no-intention-to-reside exception.
Official source 1Official source 2CheckedHow days count
The ruling counts any part of a day as a whole day, including arrival and departure.
Official sourceCheckedOther factors and exceptions
Resides, domicile and Commonwealth superannuation tests are separate. The physical-presence test has an exception where the usual abode is overseas and there is no intention to take up Australian residence.
Official source 1Official source 2CheckedOfficial sources
Official source 1Official source 2Official source 3CheckedFor visits subject to the Schengen 90/180 rule.
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