Category 2: Foreign resident

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

If you were a foreign resident for tax purposes for the full year, you can claim a full exemption for the year (365 days).

If you were a foreign resident for only part of the year, you can claim a full exemption for that period if:

• you did not have any dependants for that period, or
• all your dependants were in an exemption category for that period.