From atlaswealth.com: Australian tax residency for yacht workers hinges on understanding their income classification, with tax residents liable for worldwide income while non-residents are taxed only on Australian-sourced income.

Tax residency is determined through four tests: Resides, Domicile, 183-Day, and Commonwealth Super, where maintaining a permanent abode outside Australia is crucial for non-resident status.

Establishing non-residency requires significant connections to a foreign country, such as a long-term lease and personal belongings, with the Australian Taxation Office closely reviewing arrangements, especially for those who spend extensive time in Australia.