Assuming a foreigner is on a 6+ month contract starting from June (so they will spend more than 183 days in Australia in the tax year 2017), can they claim residency immediately after moving rather than receiving a refund at the end of the year?
The question is important because the tax rates are a lot higher for non-residents, so it will be nice to receive a salary with lower deductions from the very beginning.
The 183-day rule is only one of a number of tests to determine Australian tax residency. If you satisfy any of the other tests of residency, then you are considered a tax resident.
The ATO has a helpful tool to determine whether you are a tax resident.
It should be noted that the lower (resident) tax rate only applies from the day you arrive in Australia with the intention of becoming an Australian tax resident.
