Tax Residency Fundamentals
Master the 183-day rule, domicile tests, and visa implications for tax residency
Module Progress
0/4
0/500 XP
Learning Objectives
- • Determine your Australian tax residency status with confidence
- • Apply the 183-day rule and understand its limitations
- • Navigate domicile and ties tests for complex situations
- • Understand how visa types impact tax obligations
- • Recognize common residency misconceptions and avoid them
45
Minutes
500
XP Points
4
Lessons
Beginner
Difficulty
Why Tax Residency Matters
If You're an Australian Tax Resident:
- • Tax on worldwide income
- • Access to tax-free threshold ($18,200)
- • Full Medicare levy obligations
- • Eligible for most tax offsets and deductions
- • Capital gains tax on worldwide assets
If You're a Non-Resident:
- • Tax only on Australian-sourced income
- • No tax-free threshold (tax from $1)
- • Higher tax rates on some income
- • Limited access to tax offsets
- • Different capital gains rules