Australia税务居民规则:183天判定标准

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.

适用多项测试. Australia使用多项测试来确定税务居民身份。183 天规则是其中一个因素,但可能还有其他标准。

如果超过 183 天,Australia可能会将你的全球收入作为税务居民征税。具体后果取决于你的个人情况、适用的税收协定及收入类型。

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.