> If you spend more than 45 days in the country or tick two of the following dot points
The proposed secondary rules only applies after spending 45+ days in a FY, not OR. Which is important because this new criteria basically applies to most people born in Australia, so it basically reduces the 183 day test to 45.
https://www.ato.gov.au/Individuals/coming-to-australia-or-go...
This suggests it wont come into effect until 2022:
> Since draft legislation is not yet available, the rules likely will not apply before 1 July 2022.
https://www.taxathand.com/article/17653/Australia/2021/New-t...
> If you spend more than 45 days in the country or tick two of the following dot points
The proposed secondary rules only applies after spending 45+ days in a FY, not OR. Which is important because this new criteria basically applies to most people born in Australia, so it basically reduces the 183 day test to 45.