Working Holiday Visa Residency Test

Use the checklist below to help to assist in determining the residency status for a WHS visa holder.

Working Holiday Maker Residency Assessment | BB4U – Books & BAS for You

Working Holiday Maker
Residency Status Assessment

Answer the questions below to help your tax agent determine your Australian tax residency status and the correct tax rates that apply to your Working Holiday Maker income.

Your Details Step 1 of 7
Step 1 of 7
Your Details

Please enter your details so your tax agent can identify this assessment. All information goes directly to BB4U.

Step 2 of 7
Visa Type & Country of Origin s 3A ITAA36

Your visa subclass and country of citizenship affect which tax rates apply and whether you may be entitled to progressive resident tax rates under an Australian tax treaty.

Step 3 of 7
Physical Presence in Australia 183-day test — s 6(1) ITAA36

The number of days you were physically present in Australia is a key factor — particularly for the 183-day test, which can make you a tax resident if you spent more than half the income year here.

Step 4 of 7
Accommodation & Living Arrangements

The ATO considers whether your accommodation in Australia shows a degree of permanence and settlement — a key indicator under the resides test.

Stable, consistent accommodation (e.g. a fixed lease) weighs towards resident. Backpackers, hostels, and frequently changing locations weigh towards non-resident.
Step 5 of 7
Employment & Financial Ties to Australia

The ATO considers financial connections to Australia — including employment patterns, superannuation, and banking — as indicators of whether you have settled here or remain temporary.

Step 6 of 7
Personal & Social Ties

Personal relationships and community involvement in Australia are factual indicators of residency under the resides test. Your ties to your home country are equally important to weigh up.

Step 7 of 7
Home Country Ties & Future Intentions

Your intentions about returning home — and what you have maintained there — are important factors in determining whether Australia is your usual place of abode.

Assessment Result

Residency indicators summary

Important: This questionnaire is a preliminary assessment tool only. Residency determinations are fact-specific and can be complex — the ATO considers the full picture of your circumstances. Your tax agent at BB4U will review your answers and provide formal advice before lodging your return. Do not rely on this result alone.
This tool is provided by BB4U – Books & BAS for You (Registered Tax Agent) for client use only. It does not constitute tax advice. Legislative references: ITAA 1936 s 6(1); ITAA 1997 s 3A; Tax Ruling TR 98/17; Addy v Commissioner of Taxation [2021] HCA 34.
Information submitted is securely received by your tax agent. © BB4U.
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