Please note the residence test has subjective elements to it, if you intend not to return, but change your intention at a later time then you may be considered a non-resident during your absence.
Please do not rely on what the ATO says in their guidelines, they are not law and they often misinterpret the law, that why they lose so many cases in Court.
You must satisfy one of these tests to be considered a resident for tax purposes in Australia
1.Primary test – if you reside in Australia according to the ordinary meaning of the word
2. The domicile test Is Australia your permanent place of abode?
3.Statutory tests – You are not outside Australia at least 183 days in each financial year
4. You are member of Commonwealth govt superannuation fund.
And from a practical viewpoint if you lodge a final tax return and are not in Australia for 183 days per year the ATO isnt going to chase you.
Please note the residence test has subjective elements to it, if you intend not to return, but change your intention at a later time then you may be considered a non-resident during your absence.
Please do not rely on what the ATO says in their guidelines, they are not law and they often misinterpret the law, that why they lose so many cases in Court.
You must satisfy one of these tests to be considered a resident for tax purposes in Australia
1.Primary test – if you reside in Australia according to the ordinary meaning of the word
2. The domicile test Is Australia your permanent place of abode?
3.Statutory tests – You are not outside Australia at least 183 days in each financial year
4. You are member of Commonwealth govt superannuation fund.
And from a practical viewpoint if you lodge a final tax return and are not in Australia for 183 days per year the ATO isnt going to chase you.