Originally Posted by
Gnadenburg
I haven't read anything suggesting if you come to Australia on a General Declaration, this will count toward your 183 days, or 45 days on further scrutiny? That's ragged and unfair for aircrew..
From the
Australian Chamber of Commerce Hong Kong https://www.austcham.com.hk/advocacy/15
”The proposed rules will involve a two-step approach to determining tax residency.
The 183-day test
The rules outlined in the budget begin with a primary test of 183 days.
If a person is physically present in Australia for more than 183 days in a year, then they are an Australian tax resident. Days in Australia will include travel for business and leisure purposes.
If they are in Australia for less than 183 days, then a secondary test will be applied to determine residency – this is referred to as the 45-day test.
The 45-day test
If a person spends more than 45 days in Australia, an evaluation of four factors will then determine if that person will be tax resident. If the person satisfies any two of the four factors outlined below, subject to any double tax agreement that may be in force, they will be considered a tax resident of Australia and subject to tax in Australia on world-wide income.
The four factors are:
- Right to reside permanently in Australia: e.g. an Australian Citizen or a permanent resident
- Australian Accommodation: e.g. retaining a property which you keep for your use
- Australian Family: having immediate family members (spouse and/or children under the age of 18) living in Australia
- Australian Economic Interests: e.g. having Australian assets such as property or other economic interests in Australia”