Private ruling: Residency
Published: May 2013
Ruling period: Year ending 30 June 2013 | Year ending 30 June 2014
Date scheme commenced: 1 July 2012

Ruling: Question and answer | Are you a temporary resident of Australia for taxation purposes? | Yes.

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You are a citizen of Country A. You have a Special Category Visa (SCV); this visa is granted under the Migration Act 1958 and is not a protected visa. You are not a permanent resident of Australia. You and your spouse are not residents of Australia for the purposes of the Social Security Act 1991 . You and your spouse arrived in Australian in late 2012. You are in part-time employment with an Australian-based employer. Your spouse is in permanent employment with an Australian-based employer.

Relevant legislative provisions: Income Tax Assessment Act 1997 - Section 995-1 | Income Tax Assessment Act 1997 - Subdivision 768-R | Income Tax Assessment Act 1997 - Section 768-910 | Income Tax Assessment Act 1997 - Section 768-915 | Income Tax Assessment Act 1997 - Section 768-955 | Income Tax Assessment Act 1997 - Section 855-15 | Income Tax Assessment Act 1997 - Section 104-165 | Migration Act 1958 | Social Security Act 1991

Reasons for decision: Summary: Subdivision 768-R of the Income Tax Assessment Act 1997 (ITAA 1997) modifies the general tax rules for people in Australia who are 'temporary residents'. A 'temporary resident', as defined in subsection 995-1(1) of the ITAA 1997, is a person: (a) who holds a temporary visa under the Migration Act 1958 , and (b) who is not an Australian resident within the meaning of the Social Security Act 1991, and (c) whose spouse is not an Australian resident within the meaning of the Social Security Act 1991 . A temporary visa under the Migration Act is any visa other than those which allow the holder to remain in Australia indefinitely, and an Australian resident under the Social Security Act 1991 is a person who: a) Resides in Australia; and b) is one of the following: i. an Australian citizen; ii. the holder of a permanent visa; iii. a special category visa holder who is a protected SCV holder (generally applicable to New Zealand citizens who entered Australia prior to 27 February 2001). You have a Special Category Visa (SCV); this visa is a temporary visa granted under the Migration Act 1958 , but it is not a protected visa. In your case, you are not an Australian resident within the meaning of the Social Security Act 1991 as you are not an Australian citizen, the holder of a permanent visa, or a protected special category visa holder. You are a 'temporary resident' because: · you hold a temporary visa granted under the Migration Act 1958 · you are not an Australian resident within the meaning of the Social Security Act 1991, and · you do not have a spouse who is an Australian resident within the meaning of the Social Security Act 1991.