How to use this tool: Answer each question as accurately as possible based on the visa holder's situation during the relevant Australian income year (1 July – 30 June). Select Yes, No, or Unsure for each item. Use the notes field to record supporting detail. Click Generate Assessment when complete.
1
Visa & Entry Details
Basic eligibility context
1. Is the visa holder on a subclass 417 (Working Holiday) or 462 (Work and Holiday) visa?
Confirm visa subclass — affects whether the WHM flat tax rate or treaty protection applies.
2. What is the visa holder's country of citizenship or usual residence?
Relevant for determining if a tax treaty non-discrimination clause applies (e.g. UK, Germany, USA, Japan — see Addy).
3. How long was the visa holder physically present in Australia during the income year?
183+ days triggers the statutory 183-day test (though the Commissioner can rebut it).
2
Physical Presence & Accommodation
Resides test — continuity and stability of presence
4. Did the visa holder maintain a fixed, settled residential address in Australia (e.g. a lease or long-term rental)?
A stable home base supports residency. Short-term hostels or constant moves weigh against it.
5. Was the visa holder's Australian accommodation continuous and stable rather than transient (e.g. moving frequently between hostels, farm stays, etc.)?
6. Did the visa holder maintain a home or usual place of abode outside Australia that they intended to return to?
Under the 183-day test, the Commissioner may treat the person as a non-resident if their usual abode remains overseas.
3
Intention & Purpose
Resides test — intent to reside vs temporary visit
7. Did the visa holder come to Australia with the primary intention of working and living here (rather than primarily for holiday/travel)?
8. Did the visa holder have a genuine intention to remain in Australia for an extended or indefinite period (not a pre-planned short stay)?
9. Did the visa holder intend to return overseas at the end of the visa period (or sooner)?
A clear intention to return home before or at visa expiry suggests non-residency.
4
Personal, Social & Family Ties
Domestic connections that support residency
10. Does the visa holder have family members (partner, children) living with them in Australia?
11. Has the visa holder established ongoing social connections in Australia (e.g. memberships, sports clubs, community involvement)?
12. Does the visa holder maintain strong ongoing family or social ties outside Australia (e.g. spouse, children, ageing parents overseas)?
5
Economic & Financial Ties
Assets, employment and financial footprint
13. Did the visa holder maintain an Australian bank account used for regular transactions (not just a temporary travel account)?
14. Did the visa holder hold Australian assets (vehicle, personal property, superannuation contributions from Australian employment)?
15. Did the visa holder hold continuous, settled employment with one or a small number of Australian employers (rather than sporadic casual work)?
Stable, ongoing employment suggests a more settled lifestyle consistent with residency.
16. Does the visa holder hold significant assets or financial accounts overseas that they actively maintained during their time in Australia?
17. Did the visa holder lodge or intend to lodge an Australian tax return as a resident?
18. Did the visa holder register with Medicare or access Australian health services on an ongoing basis?
Medicare enrolment (where eligible under a Reciprocal Health Care Agreement) can indicate an intention to settle.
19. Was the visa holder also tax resident of another country during the same period?
Dual residency may trigger a tie-breaker under a Double Tax Agreement, potentially overriding Australian residency.
20. Did the visa holder apply for or obtain a second or subsequent Working Holiday visa while in Australia?
Applying for a second-year visa from within Australia can indicate an intention to remain, supporting residency.
