Tax residency in Australia: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in tax year, from 1 july
- Window
- Tax year, from 1 July
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than half of the Australian income year, which runs 1 July to 30 June. Every day of physical presence counts, consecutive or not, including the day you arrive and the day you leave. Going over 183 does not make you resident if you satisfy the Commissioner that your usual place of abode is outside Australia and you do not intend to settle there.
And the other way round: the other three residency tests can make you resident on zero counted days, so the count does not decide on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›
These count days the same way as Australia