The domicile test says: if your domicile is Australia, you're a resident — unless your permanent place of abode (PPA) is overseas. Assess 8 key factors below.
How the domicile test works: If you were born in Australia or have an AU domicile, you are presumed to be a tax resident. To rebut this, you must show your permanent place of abode is overseas. This requires more than just living abroad — it requires a settled, established home life overseas.
Your domicile status
📍 Domicile origin
Where is your legal domicile?
Permanent Place of Abode Factors
To establish a PPA overseas, the ATO looks at these factors (per TR 2023/1):
🏠 Overseas accommodation
Do you have a fixed, long-term residence overseas (owned or long lease)?
👨👩👧 Family location
Where do your spouse/partner and dependents live?
📅 Duration abroad
How long have you been living overseas (or plan to)?
💼 Employment overseas
What is your employment situation abroad?
🏡 Australian property
Do you still maintain a home in Australia available for your use?
🔗 Social & economic ties
Have you severed significant AU ties (car rego, gym, clubs, etc.)?
✈️ Return visits to Australia
How often do you visit Australia?
Complete the assessment
Select your domicile and answer the PPA factors above.
Non-resident (strong PPA overseas)Resident (no PPA overseas)
Key ATO guidance (TR 2023/1): A "permanent place of abode" requires a fixed and habitual place of living — not just visiting or passing through. Having a lease, furniture, and daily routine overseas strengthens your case. But maintaining a home in Australia that's available for your use significantly weakens it.