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Edited version of private advice
Authorisation number: 1052486069152
Date of advice: 10 December 2025
Ruling
Subject: Residency
Question
Are you a temporary resident of Australia?
Answer
Yes.
Based on the information provided to the Commissioner you meet the definition of a temporary resident of Australia.
Subdivision 768-R of the Income Tax Assessment Act 1997 (ITAA 1997) outlines specific rules regarding individuals who satisfy the definition of a "temporary resident". Subsection 995-1(1) of the ITAA 1997 defines a temporary resident as follows:
You are a temporary resident if:
a) you hold a temporary visa granted under the Migration Act 1958; and
b) you are not an Australian resident within the meaning of the Social Security Act 1991; and
c) your spouse is not an Australian resident within the meaning of the Social Security Act 1991.
You and your spouse have entered Australia on a subclass 444 visa and neither you nor your spouse are Australian residents within the meaning of the Social Security Act 1991.
You are a temporary resident of Australia.
This ruling applies for the following period:
Year ended 30 June 20xx
Year ended 30 June 20xx
The scheme commenced on:
1 July 20xx
Relevant facts and circumstances
You are a resident of Australia for taxation purposes.
You and your spouse moved to Australia from Country Z.
You and your spouse entered Australia on a specific visa.
You are not an Australian resident within the meaning of the Social Security Act 1991.
Your spouse is not an Australian resident within the meaning of the Social Security Act 1991.
Relevant legislative provisions
Income Tax Assessment Act 1936 subsection 6(1)
Income Tax Assessment Act 1997 section 995-1
Income Tax Assessment Act 1997 Subdivision 768-R