Private ruling: Residency
Date of advice: 10 December 2025
Published: 2 February 2026
Ruling period: Year ended 30 June 20xx | Year ended 30 June 20xx
Date scheme commenced: 1 July 20xx

Ruling: Q1: Are you a temporary resident of Australia? | A1: 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.

Relevant facts and circumstances: 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 .

Relevant legislative provisions: Income Tax Assessment Act 1936 subsection 6(1) | Income Tax Assessment Act 1997 section 995-1 | Income Tax Assessment Act 1997 Subdivision 768-R