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Edited version of private advice

Authorisation Number: 1051907803059

Date of advice: 8 October 2021

Ruling

Subject: Temporary residency

Question

Are you a temporary resident as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?

Answer

Yes. You are a temporary resident as you hold a temporary visa granted under the Migration Act 1958, you are not an Australian resident within the meaning of the Social Security Act 1991, and you do not have a spouse who is an Australian resident within the meaning of the Social Security Act 1991. Under the Social Security Act 1991, an Australian resident is a person who resides in Australia and is either an Australian citizen, the holder of a permanent resident visa or the holder of a protected special category visa.

This ruling applies for the following periods:

Year ended 30 June 20XX

Year ending 30 June 20XX

Year ending 30 June 20XX

The scheme commences on:

1 July 20XX

Relevant facts and circumstances

You are a citizen of New Zealand.

You are in a legal marriage that is registered under the applicable State/Territory law in New Zealand. The marriage was registered prior to you arriving in Australia.

You are not a citizen or permanent resident of Australia.

You have not applied for an Australian permanent residence visa.

You hold a Special Category visa (subclass 444).

You entered and stay in Australia on the above Special Category Visa.

You first entered Australia about X years ago.

You have been living in a rental property after your arrival in Australia.

You are not a resident of Australia under the Social Security Act 1991.

You were not present in Australia on XX February 20XX.

You were not temporarily absent from Australia on XX February 20XX.

You were not present in Australia in the two years leading up to XX February 20XX.

You did not receive a social security payment in Australia on XX February 20XX.

You did not spend any time in Australia in the two years prior to XX February 20XX.

After arriving in Australia, you have travelled overseas on short holiday trips and have re-entered Australia on the above Special Category Visa

Relevant legislative provisions

Income Tax Assessment Act 1997 subsection 995-1(1)

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