Australian Taxation Office

To understand your tax situation, the first thing you need to do is to work out whether you are an Australian resident for tax purposes. Australian residents are generally taxed on their worldwide income whereas non-residents are generally taxed only on their Australian-sourced income.

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.

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