Exemption for visitors to Australia

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

The FIF measures do not apply to you if you are a natural person who is a resident of Australia for an income year if you satisfy all of the following conditions.

• You have a temporary entry visa granted under the Migration Act 1958.
• The period of time from the issue date of the first entry visa which is current until its expiry date is 4 years or less. Where the current visa was issued as an extension of an earlier visa, the period of time from the issue date of the earliest visa until the expiry date of the current visa is 4 years or less.
• You are not awaiting the outcome of an application for permanent residency under the Migration Act 1958.

A new entry visa or permit issued under the Migration Act 1958 as an extension of the original entry visa or permit is considered to be an extension of the original visa or permit.

New Zealand citizens

You are also excluded from the FIF measures under this exemption if you:

• are a New Zealand citizen
• have not lived in Australia for more than 4 years
• do not intend to reside in Australia permanently. [SECTION 517]