If you are coming to Australia or going overseas, you may need to work out your residency for tax purposes. You can use the residency tests to work out if you're:

• an Australian resident for tax purposes
• a foreign or temporary resident for tax purposes

It does not apply the same rules as the Department of Home Affairs. This means you can be an Australian resident for tax purposes without being an Australian citizen or permanent resident. 

For more details: Your tax residency | Australian Taxation Office (ato.gov.au)

Source: ATO