Individual tax residency rules will be simplified by introducing a new primary test that deems individuals as Australian tax residents if they are physically present in Australia for at least 183 days during the tax year (July 1- June 30) period, regardless of the person’s broader circumstances. Where the primary test is not met,certain secondary tests will apply based on a combination of physical presence and measurable, objective criteria. Even if an individual is a tax resident of Australia under Australian law, a tie-breaker provision of a double tax agreement may give the result that the individual is instead treated as a tax resident of another country during a particular income year.
