Hog thanks for your posts I am also overseas and have been for several years. I am thinking of taking a commuting contract and basing myself for the time off back in oz and I am curious if you could shed a little more light on this 183 day rule you spoke about and how it applies. I was looking at the website for the oz tax office and it was talking about a 1 in 6 rule for evaluating if you were a resident for tax purposes. Is this this a new rule with the 183 day rule now null and void at some previous date or is there some thing else I should know. Just curious on your thoughts as the contract time at home would be about 30%, more than 1 in 6 but less than 183 days a year.