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Category 2: Foreign resident

Last updated 27 June 2018

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.

QC55656