The residency tests the Tax office uses to determine your residency status for tax purposes are not the same as those used by other Australian agencies for other purposes such as immigration.
Generally, you are an Australian resident for tax purposes if you have:
- always lived in Australia
- moved to Australia and live here permanently
- been in Australia continuously for six months or more and for most of the time you have been
- in the one job and
- living in the same place, or
- been in Australia for more than half of the financial year, unless
- your usual home is overseas, and
- you do not intend to live in Australia.