Disclaimer
You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private advice

Authorisation Number: 1052122165124

Date of advice: 1 June 2023

Ruling

Subject: Residency - temporary resident

Question

Are you considered a 'temporary resident' for Australian income tax purposes as per subsection 995-1(1) of the Income Tax Assessment Act 1997?

Answer

Yes. Based on the facts provided to the Commissioner, you are classified as a temporary resident of Australia for income tax purposes because:

•                     you hold a temporary visa issued under the Migration Act 1958, and

•                     neither you nor your spouse are Australian residents within the meaning of the Social Security Act 1991.

For more information on Temporary residents visit ato.gov.au and search for quick code QC 65131.

This ruling applies for the following period:

For the year ending 30 June 20XX

The scheme commenced on:

1 July 20XX

Relevant facts and circumstances

You and your spouse were born in foreign countries.

You and your spouse are Citizens of X and X.

You and your spouse were granted a X (subclass x) (temporary visa) on DDMM20YY.

You and your spouse entered Australia in MM20XX and are currently in Australia under the conditions of the temporary visa.

Your visa is valid for X years/months and expires on DDMM20XX.

You and your spouse have never been an Australian citizen or permanent resident of Australia.

Prior to your arrival in Australia, you and your spouse were non-residents for Australian income tax purposes.

You and your spouse are currently not employed by any Australian entities.

Relevant legislative provisions

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

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

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