Norfolk Island

Australia and New Zealand · NF · 0 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Australian resident for tax purposes – determined under the ATO’s standard residency rules (resides test, domicile test, 183‑day test, Commonwealth superannuation test) applied equally to people living on Norfolk Island
• Resides test – you are an Australian resident if you reside in Australia in the ordinary sense, based on factors such as physical presence, intention and purpose, family, business/employment ties, maintenance and location of assets, and social and living arrangements
• Domicile test – you are an Australian resident if your domicile (permanent home by law) is in Australia, unless the ATO is satisfied that your permanent place of abode is outside Australia
• 183‑day test – you are an Australian resident if you are actually present in Australia for more than half the income year (at least 183 days), unless your usual place of abode is outside Australia and you have no intention of taking up residence in Australia
• Commonwealth superannuation test – you (and your spouse and children under 16) are an Australian resident if you are an eligible employee for certain Australian Government superannuation schemes (CSS or PSS), regardless of other factors

Norfolk Island individuals are tax‑resident under the normal Australian residency tests, so breaking residency usually requires both leaving and establishing a permanent place of abode outside Australia to overcome the domicile test, but there is no citizenship‑based or formal multi‑year exit/tail rule.

Source: Australian Taxation Office