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AussieBen(I'm new)I'm new
9 Apr 2026

I currently work for an Au business who have offered me a role in NZ. I am negotiating a FiFo arrangement and trying to understand if there are requirements on how many days I need to be in either Au or NZ.

I intend to stay on an Australian employment contract and retain my house in Aus, staying in NZ a few nights per week.

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2 replies
33 views
2 replies

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Taxduck(Taxicorn)Taxicorn
9 Apr 2026

Tax residency is based on your domicile. (i.e. where, by law your permanent home is). See below for domicile test.

Residency – the domicile test | Australian Taxation Office

If it is simply FIFO then your domicile is unlikely to change. Your permanent home will still be in Australia.

AussieBen(I'm new)I'm new
9 Apr 2026

@Taxduck thanks for this - trying to work out if I need to work a certain number of days (or below) in NZ to not mess up my super/tax setup as a current Aus resident.


will be keeping my permanent home in Melb

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Does a FIFO arrangement affect tax residency when working between Australia and New Zealand? | ATO Community