Private ruling: Temporary resident
Date of advice: 2 August 2016
Published: September 2016
Ruling period: Year ended 30 June 2016 | Year ending 30 June 2017
Date scheme commenced: 1 July 2015

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

Relevant facts and circumstances: You hold a temporary 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 .

Relevant legislative provisions: Income Tax Assessment Act 1997 Section 768-910. | Income Tax Assessment Act 1997 Section 768-915.

Reasons for decision: Detailed Reasoning - Temporary residency: You are a temporary resident if you: • hold a temporary visa granted under the Migration Act 1958 • are not an Australian resident within the meaning of the Social Security Act 1991, and • do not have a spouse who is an Australian resident within the meaning of the Social Security Act 1991. The Social Security Act 1991 defines an Australian resident as a person who resides in Australia, and is an Australian citizen, the holder of a permanent visa, or a protected special category visa holder. 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. In your case 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. You are a Temporary resident of Australia for taxation purposes.