Thank you for your question..
You state you live in Australia and have a holiday home in the UK.
Based on information provided, provided you do not spend more than 90 days in a tax year (6 Apr to 5 Apr) in the UK, you would be deemed non resident.
A set of statutory rules came in to force wef 6 Apr 2013. Look at section dealing with arrivers and the the sufficient ties test ..
I hope this is helpful and answers your question.
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Thank you for your reply..
Technically, you can stay upto 182 days each year as in later years unless your circumstances change you would have not more than 2 ties
1 - property in UK
2. you would have stayed maore than 90 days in prevous years.
I was stating 90 days to take care of one of the potential ties.
I hope this is helpful.
Thank you for your reply.
As you do not anticipate having any further other ties in the foreseeable future, then you can safely stay in the UK for 182 days every tax year.
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