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Edited version of private advice
Authorisation Number: 1051685298265
Date of advice: 21 May 2020
Ruling
Subject: Am I a temporary resident?
Question
Do you satisfy the definition of a temporary resident of Australia for income tax purposes upon your arrival in Australia in early 2020?
Answer
Yes.
Further information on temporary resident's can be found on our website by searching for reference QC 17934.
This ruling applies for the following period:
Year ending 30 June 2020
The scheme commenced on:
1 July 2019
Relevant facts and circumstances
You were born in Country Y and you are also a citizen of Country Y.
You were a non-resident of Australia for income tax purposes, until you arrived in Australia in early 2020 to join your spouse who has taken up new Australian employment.
You have never applied for permanent residency in Australia and you have never been an Australian citizen.
You hold a temporary visa granted under the Migration Act 1958 which expires in 20XX.
You are not an Australian citizen.
You and your spouse are not residents of Australia for the purposes of the Social Security Act 1991.
You have previously resided in Australia for extended periods, due to your spouse's previous employment roles they held in Australia, and for this reason you have previously departed and returned to Australia on a number of occasions.
You have been married to your spouse for many years.
Your spouse was born in Country Y and is also a citizen of Country Y.
Your spouse has never applied for permanent residency in Australia and has never been an Australian citizen.
Your spouse arrived in Australia in late 2019 and became a resident of Australia for income tax purposes upon their arrival.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subdiv 768-R.
Income Tax Assessment Act 1997 s995-1.