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.
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.
You know full well your colleagues would have tested this clause in contemporary circumstances. Many commuters I know, get very close to to the current six month rule, never including their travels to Australia on a Gen Dec.
You can for free, have access to your international movements ex-Australia. They do not show up on mine. However, my international flying ex-Australia a little different in scenario to a three day CX layover.
I disagree with some of the above posts. I think the proposals a little extreme in the net it casts. Probably too, avoiding catching the abuse of many dual citizens.
Commuting will be different for many Australian airline pilots under the proposed changes. As will the attractiveness of a number of contracts when they return post-COVID.