This sounds like proposed changes, I'm not seeing these rules reflected on ATO's guidance: https://www.ato.gov.au/Individuals/coming-to-australia-or-going-over

This sounds like proposed changes, I'm not seeing these rules reflected on ATO's guidance: https://www.ato.gov.au/Individuals/coming-to-australia-or-going-overseas/Your-tax-residency/Australian-resident-for-tax-purposes/ https://www.ato.gov.au/Individuals/coming-to-australia-or-go... This suggests it wont come into effect until 2022: > Since draft legislation is not yet available, the rules likely will not apply before 1 July 2022. https://www.taxathand.com/article/17653/Australia/2021/New-tax-rules-proposed-for-determining-tax-resident-status-for-individuals https://www.taxathand.com/article/17653/Australia/2021/New-t... > If you spend more than 45 days in the country or tick two of the following dot points The proposed secondary rules only applies after spending 45+ days in a FY, not OR. Which is important because this new criteria basically applies to most people born in Australia, so it basically reduces the 183 day test to 45.