{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "au.tax.183day",
  "versions": [
    {
      "rule_id": "au.tax.183day",
      "version": "2026.1",
      "jurisdiction": "AU",
      "title": "Australia 183-day test",
      "summary": "ITAA 1936 s.6(1)(a)(ii): resident if present in Australia for more than one-half of the income year (1 July – 30 June) — 183 days or more in an ordinary year, 184 or more when the income year contains 29 February — unless the Commissioner is satisfied BOTH that your usual place of abode is outside Australia AND that you do not intend to take up residence here. Presence for any part of a day counts as a whole day. The resides, domicile and superannuation tests are separate routes into residence that no day count can rule out.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://www.legislation.gov.au/C1936A00027/latest/text",
      "last_verified": "2026-09-01",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true,
        "arrival_day_counts": true,
        "departure_day_counts": true,
        "same_day_in_out": "counts_in"
      },
      "params": {
        "reference_period": {
          "type": "tax_year",
          "start_month": 7,
          "start_day": 1
        }
      },
      "logic": {
        "all": [
          {
            "count": {
              "country": "AU",
              "period": "tax_year",
              "op": ">=",
              "value": 183,
              "leap_year_value": 184
            }
          },
          {
            "not": {
              "all": [
                {
                  "attestation": "au.183day.abode_outside"
                },
                {
                  "attestation": "au.183day.no_intention"
                }
              ]
            }
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "au.183day.abode_outside",
          "question": "Is your usual place of abode outside Australia?",
          "why_we_ask": "The 183-day test yields to the Commissioner's discretion only when the usual place of abode is outside Australia (TR 2023/1 ¶83) — a facts question about where you habitually live.",
          "type": "bool",
          "scope": "tax_year"
        },
        {
          "key": "au.183day.no_intention",
          "question": "Do you have no intention to take up residence in Australia?",
          "why_we_ask": "BOTH conditions must be satisfied — TR 2023/1 ¶92 is explicit that the intention condition must hold even where the abode condition does (two conditions, not one).",
          "type": "bool",
          "scope": "tax_year"
        }
      ],
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "au183.approaching"
        }
      ],
      "notes": [
        "The threshold is COMPUTED, not constant: s.6(1)(a)(ii) says 'more than one-half of the year of income' — ≥183 in a 365-day income year, ≥184 in a 366-day one (TR 2023/1 fn. 51). The leap income year is the one CONTAINING 29 February, i.e. the year ENDING in the leap calendar year (1 Jul 2027 – 30 Jun 2028 contains 29 Feb 2028).",
        "Convention (TR 2023/1 ¶86): 'For administrative ease, presence in Australia for part of a day counts as a whole day.' Arrival and departure days count; same-day in-and-out is one day. No transit, medical, disaster or diplomatic carve-out exists in the statute or ruling; the ATO's position on airside transit is unaddressed — do not assume an exclusion.",
        "Reform check CLOSED 1 September 2026: the full aph.gov.au bills register contains no bill implementing the Board of Taxation individual-residency model. The ITAA 1936 compilation in force 1 July 2026 carries the unamended wording. One rule version.",
        "Residency can change mid-year (part-year residency with a pro-rata tax-free threshold) — meeting this test is not automatically a whole-year flip.",
        "sufficient_not_necessary: the resides, domicile and superannuation tests can make you resident on far fewer days."
      ]
    }
  ]
}