The laws recently changed last month. If you spend more than 45 days in the country or tick two of the following dot points you are now considered a tax resident and need to pay income tax:
> 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.
* the right to reside permanently in Australia
* Australian accommodation
* Australian family
* Australian economic interests.
https://www.lexology.com/library/detail.aspx?g=a9c5000f-bde6...