| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. 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 your private ruling
Authorisation Number: 1012456283526
Ruling
Subject: Residency
Question and answer
Are you a temporary resident of Australia for taxation purposes?
Yes.
This ruling applies for the following periods:
Year ending 30 June 2013
Year ending 30 June 2014
The scheme commenced on:
1 July 2012
Relevant facts and circumstances:
This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.
You are a citizen of Country A.
You have a Special Category Visa (SCV); this visa is granted under the Migration Act 1958 and is not a protected visa.
You are not a permanent resident of Australia.
You and your spouse are not residents of Australia for the purposes of the Social Security Act 1991.
You and your spouse arrived in Australian in late 2012.
You are in permanent employment with an Australian-based employer.
Your spouse is in part-time employment with an Australian-based employer.
Relevant legislative provisions:
Income Tax Assessment Act 1997 - Section 995-1
Income Tax Assessment Act 1997 - Subdivision 768-R
Income Tax Assessment Act 1997 - Section 768-910
Income Tax Assessment Act 1997 - Section 768-915
Income Tax Assessment Act 1997 - Section 768-955
Income Tax Assessment Act 1997 - Section 855-15
Income Tax Assessment Act 1997 - Section 104-165
Migration Act 1958
Social Security Act 1991
Reasons for decision
Subdivision 768-R of the Income Tax Assessment Act 1997 (ITAA 1997) modifies the general tax rules for people in Australia who are 'temporary residents'.
A 'temporary resident', as defined in subsection 995-1(1) of the ITAA 1997, is a person:
(a) who holds a temporary visa under the Migration Act 1958, and
(b) who is not an Australian resident within the meaning of the Social Security Act 1991, and
(c) whose spouse is not an Australian resident within the meaning of the Social Security Act 1991.
A temporary visa under the Migration Act is any visa other than those which allow the holder to remain in Australia indefinitely, and an Australian resident under the Social Security Act 1991 is a person who:
a) Resides in Australia; and
b) is one of the following:
i. an Australian citizen;
ii. the holder of a permanent visa;
iii. a special category visa holder who is a protected SCV holder (generally applicable to New Zealand citizens who entered Australia prior to 27 February 2001).
You have a Special Category Visa (SCV); this visa is a temporary visa granted under the Migration Act 1958, but it is not a protected visa.
In your case, you are not an Australian resident within the meaning of the Social Security Act 1991 as you are not an Australian citizen, the holder of a permanent visa, or a protected special category visa holder. You are a 'temporary resident' because:
· 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.