Taxation Ruling

TR 98/17W

Income tax: residency status of individuals entering Australia

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Notice of Withdrawal

Taxation Ruling TR 98/17 is withdrawn with effect from 6 October 2022.

1. TR 98/17 provides the Commissioner's interpretation of the ordinary meaning of the word 'resides' within the definition of resident in subsection 6(1) of the Income Tax Assessment Act 1936.

2. It is being replaced by Draft Taxation Ruling TR 2022/D2 Income tax: residency tests for individuals, which will issue on 6 October 2022. TR 2022/D2 incorporates the Commissioner's view expressed in this Ruling, to the extent that it continues to apply, and updates the Commissioner's view to incorporate developments in new case law.

Commissioner of Taxation
5 October 2022

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-QMD7LEE

ISSN: 2205-6211
TR 98/17W history
  Date: Version: Change:
  25 November 1998 Original ruling  
You are here 5 October 2022 Withdrawn