Residency

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

Are you a temporary resident of Australia?

Yes. Based on the information provided to the Commissioner you meet the definition of a temporary resident of 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 and your spouse have entered Australia on a subclass 444 visa and neither you nor your spouse are Australian residents within the meaning of the Social Security Act 1991 . You are a temporary resident of Australia. This ruling applies for the following period : Year ended 30 June 20xx Year ended 30 June 20xx The scheme commenced on: 1 July 20xx

You are a resident of Australia for taxation purposes. You and your spouse moved to Australia from Country Z. You and your spouse entered Australia on a specific visa. You are not an Australian resident within the meaning of the Social Security Act 1991 . Your spouse is not an Australian resident within the meaning of the Social Security Act 1991 .

Income Tax Assessment Act 1936 subsection 6(1) Income Tax Assessment Act 1997 section 995-1 Income Tax Assessment Act 1997 Subdivision 768-R