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  • New Zealand citizens



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

    End of attention

    If you are a New Zealand citizen, you are exempt from the FIF measures if, at the end of the income year:

    • you have not lived in Australia for more than four years
    • you would have been required to hold a temporary entry visa if you had not been a New Zealand citizen, and
    • you do not intend to live in Australia permanently. [section 517]
    Last modified: 27 May 2005QC 17512