Back to top

Understand the New Tax Ruling for Australian Expats

Sydney Opera House illuminated at dusk, reflecting on the harbor with city skyline in the background.

Australia’s new tax ruling, TR 2023/1, has added complexity to determining tax residency for Australian expats living abroad. The ruling introduces three tests: Domicile test, Resides test, and 183-day test. If an individual meets any of these tests, they will be considered a resident in Australia for tax purposes.

While Australia hasn’t officially adopted a citizen-based tax system, this ruling makes it more challenging for Australian citizens living abroad or those with tax residency in another country to cut their tax liabilities in Australia.

Share to:

Most popular articles

NTL Trust – Architecting International Wealth and Mobility Structures Since 1994

Dominica's flag with a green field and a cross of yellow, black, and white, featuring a parrot and stars in a red circle.

The United Kingdom has decided to suspend visa-free travel for nationals from five countries

Top Ten Offshore Trust Destinations in 2026

Red arrow on a road moves forward, flanked by white arrows, symbolizing leadership and direction.

Global Mobility – Awakening Moments: Why Investors Build Passport Portfolios

Passport pages covered with colorful international entry and exit stamps over a world map background.

Top 5 Most Beautiful Passports In The World

Categories

Follow us on social media platforms