This confusion is common amongst people who haven't lived in abroad. Visa status, work permits, future intentions, work contracts and citizenships are all separ

This confusion is common amongst people who haven't lived in abroad. Visa status, work permits, future intentions, work contracts and citizenships are all separate things and most countries weigh more than one factor to determine tax-residency. In this example, the operative bit is this: > She has a one-year contract, after which she plans to tour China, [...] This time-boxes her intentions for living abroad. It's distinct from having an unlimited work contract with a temporary visa that requires renewals, which indicates intent to stay abroad (and potentially a basis for the visa renewals). Other countries use things like a point system (UK), definitions of "centre of life" (Russia, where I live atm) and so on. Either way, Australia doesn't do the thing that the US & Eritrea do (tax applicability solely based on citizenship).