Australia 세금 거주 규칙: 183일 기준 총정리

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.

여러 기준이 적용됨. Australia는 세금 거주를 판정하는 데 여러 기준을 사용합니다. 183일 규칙은 하나의 요소이며, 다른 기준도 적용될 수 있습니다.

183일을 초과하면, Australia가 세금 거주자로서 전 세계 소득에 과세할 수 있습니다. 정확한 결과는 개인 상황, 적용 가능한 조세 조약, 소득 유형에 따라 달라집니다.

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.