Am I an Australian resident for tax purposes?
Understand how tax residency is decided and why it matters for the tax you pay.
Summary
Residency for tax purposes is different from citizenship or immigration status. The ATO uses a set of tests to determine whether someone is an Australian resident for income tax purposes.
What this means
Your tax residency affects the income you need to declare and the rates that apply. Australian residents for tax purposes are generally taxed on worldwide income. Foreign residents are generally taxed only on income from Australian sources and cannot claim the tax-free threshold.
The primary test is the resides test, which looks at whether you live in Australia in a settled way. If you do not satisfy the resides test, one of three statutory tests may still make you a resident. The ATO provides decision tools to help work out your status.
Typical actions
- Consider your reasons for being in or leaving Australia.
- Review your living arrangements, family ties and employment.
- Use the ATO's tools to help work out your residency status.
- Check whether Australia has a tax treaty with the other country involved.
- Speak with a registered tax agent if your situation is complex.
Official ATO sources
Last checked: 24 August 2026
Your tax residency
Main ATO hub for working out tax residency for individuals.
Australian resident for tax purposes
Explains when someone is generally considered a resident for tax.
Work out your residency status for tax purposes
Decision tools that help work out tax residency status.
Residency tests
Explains the resides test and the statutory tests.
Related questions
- What is the tax-free threshold?
- What income do I need to declare?
- Do I need to lodge a tax return?
- How is income tax calculated in Australia?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
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