Exemption for visitors to Australia



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End of attention

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, and
  • 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.

New Zealand citizens

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: 01 Jul 2006QC 18507