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Edited version of private advice
Authorisation Number: 1052264877576
Date of advice: 21 August 2024
Ruling
Subject: Temporary residency
Question
Are you a temporary resident of Australia for tax purposes pursuant to section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997)?
Answer
Yes.
You are a temporary resident based on the criteria outlined in section 995-1 of the ITAA 1997. These conditions include:
• holding a temporary visa granted under the Migration Act 1958,
• not being an Australian resident as defined by the Social Security Act 1991 and
• having a spouse who is also not an Australian resident according to the Social Security Act 1991.
This ruling applies for the following period:
Year ending 30 June 20XX
The scheme commenced on:
23 June 20XX
Relevant facts and circumstances
You are a citizen of Country A.
You entered Australia on XX XX 20XX and departed on XX XX 20XX.
Subsequently you arrived and departed multiple times over X years.
You entered Australia each time on a Special Category visa (SCV) Subclass 444.
Your spouse is a citizen of Country A.
You are not nor have you ever been the holder of a protected SCV visa.
You jointly own three properties in Country A.
You will not apply for permanent residency or citizenship in Australia during the ruling period.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 995-1
Migration Act 1958 section 32
Social Security Act 1991 section 7(2)