{"id":6388,"date":"2022-03-16T04:30:36","date_gmt":"2022-03-16T04:30:36","guid":{"rendered":"https:\/\/csttax.com\/en-au\/?p=6388"},"modified":"2023-07-21T02:48:22","modified_gmt":"2023-07-21T02:48:22","slug":"potential-changes-to-australias-personal-tax-residency-laws","status":"publish","type":"post","link":"https:\/\/csttax.com\/en-au\/blog\/potential-changes-to-australias-personal-tax-residency-laws\/","title":{"rendered":"Potential Changes To Australia\u2019s Personal Tax Residency Laws"},"content":{"rendered":"\n<p>On 11 May 2021, the Australian Government announced that it is considering replacing Australia\u2019s existing residency rules with a new \u2018modernised framework\u2019.<\/p>\n\n\n\n<p>This update is intended to be based on a report by the Board of Taxation from March 2019.<\/p>\n\n\n\n<p>The changes have not been passed into legislation at publication of this article.<\/p>\n\n\n\n<p>Our Principal, Matthew Marcarian, analyses the changes and what it might mean for Australian expats in his &#8211; <a href=\"https:\/\/csttax.com\/en-au\/wp-content\/uploads\/sites\/3\/2023\/02\/Australia-To-Change-Personal-Tax-Residency-Laws.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Australia To Change Personal Tax Residency Laws<\/a> &#8211; article. <\/p>\n\n\n\n<p>Below is a summary of the article.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Why might the Rules be Changing?<\/strong><\/h4>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>The Government has indicated that the rules are changing in order to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>make them easier to understand and apply in practice<\/li>\n\n\n\n<li>deliver greater certainty<\/li>\n\n\n\n<li>lower compliance costs for globally mobile individuals<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>&nbsp;What is Changing?<\/strong><\/h4>\n<\/div><\/div>\n\n\n\n<p>Under the current rules an individual is a tax resident if they:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>reside in Australia<\/li>\n\n\n\n<li>have their domicile in Australia<\/li>\n\n\n\n<li>live in Australia for at least 183 days of the year, or<\/li>\n\n\n\n<li>are a member of certain Commonwealth Government superannuation funds.<\/li>\n<\/ul>\n\n\n\n<p>Unfortunately, due to the lack of measurable criteria in these tests there is a lot of grey area when it comes to the more complex situation involving travellers and individuals with more ambiguous mobile living situations.<\/p>\n\n\n\n<p>The intended change will update these rules to focus on a framework that centres on three things:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Physical presence in Australia<\/li>\n\n\n\n<li>Australian connections<\/li>\n\n\n\n<li>Objective criteria<\/li>\n<\/ul>\n\n\n\n<p>While the precise nature of the intended update is not yet known, the Board\u2019s recommendation has indicated specific, measurable tests that an individual should pass to meet the residency test. To this end there are three proposed tests to be considered.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>1: The 183 Day Physical Presence Test<\/strong><\/h4>\n\n\n\n<p>It is expected that the new primary test will be as simple as determining that an individual has spent at least 183 days physically present in Australia during the given tax year.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2: Commencing Residency Test<\/strong><\/h4>\n\n\n\n<p>When an individual moves to Australia and is only here for between 45 and 183 days they would also need to satisfy at least 2 of the following factors<\/p>\n\n\n\n<p>1. The right to reside in Australia (citizenship or permanent residency)<\/p>\n\n\n\n<p>2. Australian accommodation<\/p>\n\n\n\n<p>3. Australian family<\/p>\n\n\n\n<p>4. Australian economic connections such as:<\/p>\n\n\n\n<p>    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a.     Employment in Australia<\/p>\n\n\n\n<p>    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b.     Actively involved in running a business in Australia <\/p>\n\n\n\n<p>    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c.     Interests in Australian assets <\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Ceasing Residency Test<\/strong><\/h4>\n\n\n\n<p>To cease residency an Australian would need to spend less than 45 days in Australia during the year, as well as the preceding two years. However, residency would cease immediately where the individual moves overseas to take up overseas employment and the individual:<\/p>\n\n\n\n<p>1. Was an Australian resident for three previous consecutive income years<\/p>\n\n\n\n<p>2. The overseas employment is for at least two consecutive years<\/p>\n\n\n\n<p>3. Has overseas accommodation for the duration of their overseas employment<\/p>\n\n\n\n<p>4. Is physically outside of Australia for less than 45 days in each year they are living overseas<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Summary<\/strong><\/h4>\n\n\n\n<p>The proposed rule changes are intended to simplify and clarify the law around determining residency. However, there is still work to do to develop the tests and factors. Further consultation in drafting the legislation is encouraged.<\/p>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Australia To Change Personal Tax Residency Laws has been written by our Principal, Matthew Marcarian<\/strong><\/h4>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/csttax.com\/en-au\/wp-content\/uploads\/sites\/3\/2022\/03\/Australia-To-Change-Personal-Tax-Residency-Laws_Page_1res72.jpg\" target=\"_blank\" rel=\"https:\/\/csttax.com\/en-au\/wp-content\/uploads\/sites\/3\/2022\/03\/Australia-To-Change-Personal-Tax-Residency-Laws_Page_1res72.jpg noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"596\" height=\"842\" data-id=\"6386\" src=\"https:\/\/csttax.com\/en-au\/wp-content\/uploads\/sites\/3\/2022\/03\/Australia-To-Change-Personal-Tax-Residency-Laws_Page_1res72.jpg\" alt=\"\" class=\"wp-image-6386\" srcset=\"https:\/\/csttax.com\/en-au\/wp-content\/uploads\/sites\/3\/2022\/03\/Australia-To-Change-Personal-Tax-Residency-Laws_Page_1res72.jpg 596w, https:\/\/csttax.com\/en-au\/wp-content\/uploads\/sites\/3\/2022\/03\/Australia-To-Change-Personal-Tax-Residency-Laws_Page_1res72-212x300.jpg 212w\" sizes=\"auto, (max-width: 596px) 100vw, 596px\" \/><\/a><\/figure>\n<\/figure>\n\n\n\n<p><a href=\"https:\/\/csttax.com\/en-au\/wp-content\/uploads\/sites\/3\/2023\/02\/Australia-To-Change-Personal-Tax-Residency-Laws.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><span style=\"text-decoration: underline\">Download the Australia To Change Personal Tax Residency Laws Paper Now<\/span><\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>When it comes to providing tax advice, Matthew believes it is about more than the simple tax consequences. It is about gaining a deep understanding of the client\u2019s situation to formulate clear, robust tax and business advice that deals with both current and potential tax concerns.<\/p>\n\n\n\n<p>With over 20 years of experience providing international tax advice to a wide range of clients, Matthew is well adept at helping clients manage and plan for the tax outcomes and opportunities, both domestically and abroad.<\/p>\n\n\n\n<p>With extensive qualifications in international taxation and personal experience living as an expat, Matthew is a leader in his field with specialist expertise in relation to trusts, controlled foreign companies, international taxation and advising Australian businesses expanding overseas.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 11 May 2021, the Australian Government announced that it is considering replacing Australia\u2019s existing residency rules with a new \u2018modernised framework\u2019. This update is intended to be based on a report by the Board of Taxation from March 2019. The changes have not been passed into legislation at publication of this article. Our Principal, [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":6387,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,20],"tags":[],"class_list":["post-6388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-australians-living-overseas","category-australian-moving-abroad"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Potential Changes To Australia\u2019s Personal Tax Residency Laws<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Potential Changes To Australia\u2019s Personal Tax Residency Laws\" \/>\n<meta property=\"og:description\" content=\"On 11 May 2021, the Australian Government announced that it is considering replacing Australia\u2019s existing residency rules with a new \u2018modernised framework\u2019. 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