Australia's 183-Day Tax Residency Rule
Being present in Australia for 183 days or more in an income year presumes you are a resident for tax, but the presumption can be rebutted. Here is exactly how the count works.
Last verified: July 2026
In short: under the 183-day test you are presumed to be an Australian tax resident if your days present add up to 183 or more in a single income year (1 July – 30 June). That presumption is set aside only if your usual place of abode is outside Australia and you do not intend to take up residence here. Days need not be consecutive, and the count resets every 1 July.
- Threshold
- 183 days or more
- Counting window
- Income year (1 July – 30 June)
- Days counted
- All days present, consecutive or not
- Effect
- Presumes residence (rebuttable)
- Tax year
- Income year (1 July – 30 June)
- Legal basis
- ITAA 1936, s 6(1) "resident"
The rule
The 183-day test is one of the residency tests the Australian Taxation Office applies, alongside the ordinary resides test, the domicile test and the superannuation test. You only need to satisfy one of them to be a resident for tax purposes. Three points decide most real cases under the 183-day test:
- The window is the income year. Days are totalled from 1 July to 30 June, not the calendar year, and the count resets each new income year. There is no rolling window.
- Days are aggregated. They do not need to be consecutive. Several separate trips in the same income year are added together toward the 183.
- Reaching 183 is a presumption, not a verdict. Being present for 183 days or more makes you a resident unless the Commissioner is satisfied that your usual place of abode is outside Australia and you do not intend to take up residence here. A genuine visitor who stays past six months can still fall outside the test.
How to count it
- List every Australia trip that falls within the income year (1 July – 30 June).
- Count each day you were present in Australia.
- Add the days across the whole income year, including separate trips.
- If the total is 183 or more, you are presumed a resident for that income year unless your usual place of abode is outside Australia and you do not intend to take up residence.
Example. 120 days in Australia from August to November, then 70 more from March to May of the same income year.
Neither trip alone reaches 183, but together they total 190 days in one income year, so the 183-day test presumes you are a resident, unless you can show your usual place of abode is overseas and you did not intend to settle in Australia.
Beyond the day count
Crossing 183 days is a threshold, not the whole story. Because the test presumes residence, the burden shifts to your circumstances: where you customarily live, and whether you intend to make Australia your home. Even if you never reach 183 days, one of the other tests, such as the resides test or the domicile test, can still make you a resident. And if another country also claims you as resident, a double-tax treaty decides residency through tie-breaker rules such as permanent home and centre of vital interests.
Official source: the 183-day test rests on the definition of "resident" in section 6(1) of the Income Tax Assessment Act 1936, explained on the Australian Taxation Office (Residency – the 183-day test).
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How many days can you stay in Australia without becoming a tax resident?
Fewer than 183 days in an income year keeps you outside the 183-day test. At 183 days or more you are presumed a resident, unless your usual place of abode is outside Australia and you do not intend to take up residence here.
Is the 183-day test based on the calendar year?
No. Days are totalled across the income year, 1 July to 30 June, they do not need to be consecutive, and the count resets each new income year.
Does 183 days automatically make you an Australian tax resident?
Not automatically. It is one of several ATO tests, and reaching 183 days creates a presumption of residence that is rebutted if your usual place of abode is outside Australia and you do not intend to settle here.