From www.accountantsdaily.com.au: The ordinarily resides test for determining tax residency in Australia has been criticised as outdated and overly complicated.

This test, along with others like the domicile test and 183-day rule, has failed to adapt to modern, mobile lifestyles, leading to confusion regarding individuals’ intentions about residency.

A review and simplification of these rules is required to better reflect current realities and maintain tax integrity without risking revenue loss for the government.