Where a person resides in Australia within the ordinary meaning of that expression for less than one-half of the year of income, that person would be treated as a resident of Australia only during the actual time he/she is present in Australia. This means that the person would not be assessable to ordinary Australia tax on foreign source income derived during the period he/she was not actually in Australia.
至于居住天数多于183天的部分年度税务居民，"the position is not clear", The Board of Review 说不能按整年是税务居民对待。
