Tax Residency for Individuals

Work through the various residency tests for individual taxpayers in this example-filled session!

In this session, we cover:

• Why is individual residency status relevant?

• Statutory tests for determining individual tax residency

  • Ordinary concepts test (‘resides’ test)

  • Domicile test

  • 183 day test

  • Commonwealth superannuation fund test

  • TR 2023/1 Income tax: Residency tests for individuals

• Examples on how the tests apply in practice

• Dual residency and Double Tax Agreements (DTA)

• Proposed changes

Date recorded: 28 March 2024