Private ruling: Temporary residency
Date of advice: 21 August 2024
Published: 30 September 2024
Ruling period: Year ending 30 June 20XX
Date scheme commenced: 23 June 20XX

Ruling: Q1: Are you a temporary resident of Australia for tax purposes pursuant to section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: Yes. You are a temporary resident based on the criteria outlined in section 995-1 of the ITAA 1997. These conditions include: • holding a temporary visa granted under the Migration Act 1958 , • not being an Australian resident as defined by the Social Security Act 1991 and • having a spouse who is also not an Australian resident according to the Social Security Act 1991 .

Relevant facts and circumstances: You are a citizen of Country A. You entered Australia on XX XX 20XX and departed on XX XX 20XX. Subsequently you arrived and departed multiple times over X years. You entered Australia each time on a Special Category visa (SCV) Subclass 444. Your spouse is a citizen of Country A. You are not nor have you ever been the holder of a protected SCV visa. You jointly own three properties in Country A. You will not apply for permanent residency or citizenship in Australia during the ruling period.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 995-1 | Migration Act 1958 section 32 | Social Security Act 1991 section 7(2)