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Edited version of private advice
Authorisation Number: 1052224275278
Date of advice: 21 February 2024
Ruling
Subject: International - 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 (ITAA 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 periods:
Period ended 30 June 20XX
Period ended 30 June 20XX
The scheme commenced on:
1 July 20XX
Relevant facts and circumstances
You are a citizen of XXXX.
You are not a citizen or permanent resident of Australia.
You hold a XXXX visa (subclass XXXX).
You entered Australia and stay in Australia on the above XXXX visa.
You first entered Australia in 20XX.
You are not a resident of Australia under the Social Security Act 1991.
You do not have a spouse who is an Australian resident within the meaning of the Social Security Act 1991.
You were not present in Australia on XX XX 20XX for periods totalling 12 months during the two years immediately before that date.
You did not receive a social security payment in Australia on XX XX 20XX.
Relevant legislative provisions
Income Tax Assessment Act 1997 subsection 995-1(1)