Which year does Australia count?

The income year, 1 July to 30 June. Select the Australia preset in the calculator and it uses that period automatically.

Has the 45-day bright-line test started?

It was a government proposal with an earliest start date of 1 July 2026 discussed in consultation. Check the ATO for the current status before relying on it; until legislated, the existing resides, domicile, 183-day and superannuation tests apply.

I was in Australia 183 days but live overseas. Am I resident?

Not necessarily. The 183-day test has an exception where your usual place of abode is outside Australia and you do not intend to take up residence. You may still be caught by the resides test if your behaviour looks like living in Australia.

Is Raven's count official?

No. Raven records where you were and counts days under the Australia rule as we understand it; the Australian tax authority makes the determination. Use the record as evidence and confirm your position with an adviser.

The 183-day rule in Australia

Under current law you are an Australian tax resident if you "reside" in Australia in the ordinary sense, or if you meet one of three statutory tests: the domicile test, the 183-day test (present for 183 days or more in the income year, unless your usual place of abode is overseas and you do not intend to take up residence in Australia), or the superannuation test for certain government employees. The government has proposed replacing this with a bright-line 183-day primary test and a 45-day/factor secondary test.

At a glance

Period counted: Income year (1 July – 30 June)
Threshold: 183 days or more (more than half the income year), unless your usual place of abode is outside Australia and you do not intend to take up residence
Part-days: Yes: any part of a day counts
Other triggers: The ordinary "resides" test (behaviour, family, assets, intention), the domicile test and the Commonwealth superannuation test

Count my Australia days

How the rule works

The 183-day test counts days in the income year, 1 July to 30 June, and any part of a day counts. It is aimed at arrivals: a visitor who stays 183 days is resident unless they can show their usual home is abroad and they do not intend to settle. Departing Australians are judged mainly under the resides and domicile tests, where intention and ties matter more than days.

The proposed modernisation (following the 2019 Board of Taxation review) would make 183 days in the income year a conclusive primary test, treat fewer than 45 days as generally non-resident, and apply a factor test (right to reside, Australian family, accommodation, economic interests) between 45 and 182 days. Treasury consulted on the design in 2023 and the earliest start date discussed was 1 July 2026. As at 2026-09-25 you should check the ATO website for whether the new rules have been legislated and from which income year they apply; this page describes the current law and the proposal separately.

Australian residents are taxed on worldwide income and lose access to some concessions when they become non-resident (for example the main-residence CGT exemption on a later sale). Keeping an accurate day record for each income year is the starting point under both the current and the proposed rules.

Counting your days

Open the 183-day calculator with the Australia preset: it applies the right period (income year (1 july – 30 june)) and threshold, counts arrival and departure days, and shows how many days remain. For a full record with evidence per trip and a PDF you can hand to the tax authority, use the app.

Sources

Not legal or tax advice. This calculator is an informational tool based on published rules as we understand them on 2026-09-25. Rules change and your facts matter; confirm your position with a qualified adviser or the authority before relying on it. Rule summaries were checked against the sources above; legislation and guidance change.