5Meaning of ordinarily resident in Australia

5 Meaning of ordinarily resident in Australia

An individual is ordinarily resident in Australia if, at a particular time:

(a) one of the following applies to the individual:
(i) the individual is in Australia and has permission to remain in Australia indefinitely;
(ii) the individual is not in Australia but has a right to re‑enter Australia and, on re‑entry, to be granted permission to remain in Australia indefinitely;
(iii) the individual is in Australia and has a special category visa under section 32 of the Migration Act 1958;
(iv) the individual is not in Australia, is a New Zealand citizen, holds a New Zealand passport and, on re‑entry to Australia, would have the right to be granted a special category visa under section 32 of the Migration Act 1958; and
(b) the individual was in Australia for 200 or more days in the 12 months immediately preceding that time.