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Edited version of private ruling
Authorisation Number: 1011578772389
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Ruling
Subject: Foreign source income
Are you a temporary resident of Australia for taxation purposes?
Yes.
This ruling applies for the following periods:
Year ended 30 June 2010
The scheme commenced on:
1 July 2009
Relevant facts and circumstances
You and your spouse are not an Australian citizens.
You and your spouse hold a temporary visa 457.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subsection 995-1(1).
Reasons for decision
A temporary resident as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997) is a person:
· who holds a temporary visa under the Migration Act 1958, and
· who is not an Australian resident within the meaning of the Social Security Act 1991, and
· whose spouse is not an Australian resident within the meaning of the Social Security Act 1991.
Anyone who at any time on or after 6 April 2006, is an Australian resident for tax purposes, and is not classed as a temporary resident, will not be entitled to use the temporary resident concessions from that time on, even if they later satisfy the temporary resident conditions.
In your case:
· you have a temporary visa 457
· you are not an Australian resident within the meaning of the Social Security Act 1991 because you are not an Australian citizen or hold a permanent visa, and
· your spouse is not an Australian resident within the meaning of the Social Security Act 1991 as she is not an Australian citizen or a holder of a permanent resident visa.
As you satisfy the conditions for a temporary resident as defined in subsection 995-1(1) of the ITAA 1997, you are a temporary resident.
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