This article discusses the tax implications for Australians living as expats in other countries, the application of the ordinary concept test, and what constitutes a permanent place of abode. It analyzes the case of Harding v Commissioner of Taxation [2018] FCA 837 and its implications for tax residency. The article also explores the tests provided under section 6(1) of the ITAA 36 and the importance of establishing a permanent place of abode outside Australia. Reference to relevant cases and legislation is provided.