Australiaの税務居住ルール：183日テスト

Australia uses a complex residency test that considers domicile, 183 day presence, and ties to the country. The 183 day rule alone is not sufficient.

複数のテストが適用. Australiaは税務居住の判定に複数のテストを使用しています。183日ルールは一つの要素ですが、他の基準も適用される場合があります。

183日を超えると、Australiaは税務居住者としてあなたの全世界所得に課税する可能性があります。具体的な影響は、個人の状況、適用される租税条約、所得の種類によって異なります。

Australian tax residency turns on four alternative tests written into section 6(1) of the Income Tax Assessment Act 1936: a resides test that takes the ordinary meaning of the word, a domicile test, the 183 day test, and the Commonwealth superannuation test. Satisfying any one of them is enough to be classified as a resident, so the ATO usually starts at the first that fits and works through the rest only if it has to.

The 183 day test counts days of physical presence inside a single Australian income year, which runs 1 July to 30 June. Days do not need to be consecutive, and arrival and departure days both go on the count.

The 183 day rule is rebuttable. If your usual place of abode is genuinely outside Australia and you have no plans to settle, the test will not catch you. The domicile test runs the same logic in reverse: if you were domiciled in Australia to begin with, the ATO presumes you are still resident until you can show you have built a permanent home somewhere else.

Many people on working visas qualify as "temporary residents" for tax purposes. They pay Australian tax on Australian source income and on foreign employment income, but most of their other foreign income and capital gains are out of scope. Whether you qualify is a question of facts on the ground, not just what stamp is in your passport.

Australian treaties follow the OECD model with some local tweaks. If two countries both claim you, the treaty tiebreaker can override whatever the four test domestic analysis would otherwise produce.