---
title: "Assemble the resides-test factors for an individual's tax residency"
url: "https://ailawframework.com/practice/taxation/assemble-the-resides-test-factors-for-an-individual-s-tax-residency"
type: "task"
site: "AI Law Framework"
id: "A26-PE20261022-5"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Assemble the resides-test factors for an individual's tax residency

> From the facts the lawyer marks, list the period of physical presence, the stated intention and the intention shown by conduct, behaviour in Australia, family and business or employment ties, the maintenance and…

Canonical page: https://ailawframework.com/practice/taxation/assemble-the-resides-test-factors-for-an-individual-s-tax-residency  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | From the facts the lawyer marks, list the period of physical presence, the stated intention and the intention shown by conduct, behaviour in Australia, family and business or employment ties, the maintenance and location of assets, and social and living arrangements. Do not conclude that the person resides in Australia. |
| What the lawyer must review | The lawyer decides whether the person resides in Australia on the ordinary meaning, using all the relevant facts. If the resides test is not met, the lawyer considers the statutory tests. The domicile test and the superannuation test were not opened. |
| Written for / versions | 1 jurisdiction versions below |

## Checking plan

**Source-by-source verification**

Trace relied-on content to independent sources and check for relevant material the output has missed.

- What the AI does: From the facts the lawyer marks, list the period of physical presence, the stated intention and the intention shown by conduct, behaviour in Australia, family and business or employment ties, the maintenance and location of assets, and social and living arrangements. Do not conclude that the person resides in Australia.
- What the lawyer does: The lawyer decides whether the person resides in Australia on the ordinary meaning, using all the relevant facts. If the resides test is not met, the lawyer considers the statutory tests. The domicile test and the superannuation test were not opened.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. Set out each factor the page lists against the facts. Do not treat any one factor, including a 6-month stay, as decisive.
2. Compare stated intention with intention shown by conduct.
3. If the resides test is not met, do not treat the person as a foreign resident. The domicile test and the superannuation test were not opened.

## Notes

- These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.

## Sources

- [Australian Taxation Office, Residency – the resides test](https://www.ato.gov.au/individuals-and-families/coming-to-australia-or-going-overseas/residency-tests/residency-the-resides-test) (checked 2026-10-22)

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/taxation/assemble-the-resides-test-factors-for-an-individual-s-tax-residency/united-states.md) | Yellow |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*