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Edited version of private advice
Authorisation Number: 1052101771391
Date of advice: 27 March 2023
Ruling
Subject: Temporary resident
Question
Did you meet the definition of a temporary resident upon your arrival to Australia?
Answer
Yes.
Based on the information provided to the Commissioner, you are classified as a temporary resident from when you arrived in Australia.
Subdivision 768-R of the Income Tax Assessment Act 1997 (ITAA 1997) outlines specific rules regarding individuals who satisfy the definition of a "temporary resident". Subsection 995-1(1) of the ITAA 1997 defines a temporary resident as follows:
You are a temporary resident if:
(a) you hold a temporary visa granted under the Migration Act 1958; and
(b) you are not an Australian resident within the meaning of the Social Security Act 1991; and
(c) your spouse is not an Australian resident within the meaning of the Social Security Act 1991.
You will remain a temporary resident of Australia, regardless of whether you are physically located in Australia. Provided you do not become a citizen or permanent resident of Australia in the future, the temporary resident rules will apply to you upon your arrival in Australia, and for all future periods in which you are eligible to arrive in Australia on a SCV.
This ruling applies for the following period:
Year ended 30 June 20XX
The scheme commenced on:
XX XX 20XX
Relevant facts and circumstances
You were born in Country Y.
You are a citizen of Country Y.
You have never been an Australian citizen or permanent resident.
You are currently not employed by any Australian entities.
Prior to your arrival in Australia, you were a non-resident for Australian income tax purposes.
You currently do not have a spouse.
Your former spouse is a Country Y citizen and has never had Australian citizenship, nor held an Australian permanent residency.
You entered Australia on a Country Y Visa.
You were not physically in Australia on XX XX 20XX, nor were you physically in Australia for longer than 12 months during the period between XX XX 19XX and XX XX 20XX.
You were not receiving a social security payment from the Australian Government on XX XX 20XX.
Relevant legislative provisions
Income Tax Assessment Act 1997 Subdivision 768-R