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If you are a natural person who is a resident of Australia at the end of an income year, you qualify for this exemption if you satisfy all of the following conditions.
- You have a current 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 four years or less. If the current temporary visa was issued as an extension of an earlier visa, the period of time from the issue date of the earliest temporary visa until the expiry date of the current visa must be four years or less.
- You are not awaiting the outcome of an application for permanent residency under the Migration Act 1958.
A new temporary entry visa or permit issued under the Migration Act as an extension of the original temporary entry visa or permit is considered to be an extension of the original visa or permit.
Last modified: 27 May 2005QC 17512