To become a non-tax resident, the Australian Taxation Office (ATO) will use several rules in conjunction with your specific set of circumstances in determining your tax residency status. As a very general rule, if you are planning to move overseas for the long term (greater than 12 months), have established a home overseas (even if only rented) and have rented out your home in Australia, then you generally can become a non-tax resident of Australia. However, just because you can become a non-tax resident of Australia does not mean that you should. In our experience, many Australians that retire overseas should not give up their Australian tax status for financial reasons. Please be aware there are ways to retain your Australian tax residency status should you be in your best interest to do so. In saying that, the longer that you remain overseas, generally the higher the chance that the ATO may deem you to be a non-Australian tax resident. But even then, you do have options available to you to either reverse this decision or reset and start all over again.