Private ruling: Residency - temporary resident
Date of advice: 1 June 2023
Published: 17 July 2023
Ruling period: For the year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you considered a 'temporary resident' for Australian income tax purposes as per subsection 995-1(1) of the Income Tax Assessment Act 1997 ? | A1: 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.

Relevant facts and circumstances: You and your spouse were born in foreign countries. You and your spouse are Citizens of X and X. You and your spouse were granted a X (subclass x) (temporary visa) on DDMM20YY. You and your spouse entered Australia in MM20XX and are currently in Australia under the conditions of the temporary visa. Your visa is valid for X years/months and expires on DDMM20XX. You and your spouse have never been an Australian citizen or permanent resident of Australia. Prior to your arrival in Australia, you and your spouse were non-residents for Australian income tax purposes. You and your spouse are currently not employed by any Australian entities.

Relevant legislative provisions: Income Tax Assessment Act 1997 subsection 995-1(1)