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Tax residency in Norfolk Island
Norfolk Island forms part of Australia for income tax purposes, so the Australian individual residency tests apply. An individual is a resident if they satisfy any one of the following: they reside in Australia (including Norfolk Island) according to ordinary concepts; they have an Australian domicile (including a Norfolk Island domicile) and do not have a permanent place of abode outside Australia; they are present in Australia for 183 days or more in an income year (including any days on Norfolk Island), unless their usual place of abode is outside Australia and they do not intend to take up residence in Australia; or they are a member of specified Commonwealth government superannuation schemes (or the spouse or child under 16 of such a member). Otherwise, the individual is a non-resident.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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Day-Count Thresholds
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Permanent Establishment
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