1.1.R.100 Resident of Australia
Definition
A person is a 'resident of Australia' for the purposes of the CSA Act and the CSRC Act if they are a resident of Australia for the purposes of the Income Tax Assessment Act 1936.
From 1 July 2016, this includes a resident of Norfolk Island, the Territory of Cocos (Keeling) Islands or the Territory of Christmas Island.
For the purposes of the CSRC Act only, the definition of a resident of Australia does not include a person who is a resident of a reciprocating jurisdiction (1.1.R.10).
For more detailed information on the tests available to determine if a person is a resident of Australia refer to 1.6.1.
Act reference: CSA Act section 10-'resident of Australia'
CSRC Act section 4(1)-‘resident of Australia’
Income Tax Assessment Act 1936 Act section 6(1)-‘resident of Australia’
Policy reference: CS Guide 1.6.1 Australian residence – parent or non-parent carer