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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This edited version has been archived due to the length of time since original publication.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 written advice

Authorisation Number: 1013063277077

Date of advice: 2 August 2016

Ruling

Subject: Temporary resident

Question and answer

Are you a temporary resident of Australia for taxation purposes?

Yes.

This ruling applies for the following periods:

Year ended 30 June 2016

Year ending 30 June 2017

The scheme commenced on:

1 July 2015

Relevant facts and circumstances

You hold a temporary 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.

Relevant legislative provisions

Income Tax Assessment Act 1997 Section 768-910.

Income Tax Assessment Act 1997 Section 768-915.

Reasons for decision

Temporary residency

You are a temporary resident if you:

    • hold a temporary visa granted under the Migration Act 1958

    • are not an Australian resident within the meaning of the Social Security Act 1991, and

    • do not have a spouse who is an Australian resident within the meaning of the Social Security Act 1991.

The Social Security Act 1991 defines an Australian resident as a person who resides in Australia, and is an Australian citizen, the holder of a permanent visa, or a protected special category visa holder.

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.

In your case 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.

You are a Temporary resident of Australia for taxation purposes.


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