Private ruling: Am I a temporary resident?
Date of advice: 21 May 2020
Published: June 2020
Ruling period: Year ending 30 June 2020
Date scheme commenced: 1 July 2019

Ruling: Q1: Do you satisfy the definition of a temporary resident of Australia for income tax purposes upon your arrival in Australia in late 2019? | A1: Yes. Based on the information supplied you meet all the requirements in order to satisfy the definition of a temporary resident. Further information on temporary residents can be found on our website by searching for reference QC 17934.

Relevant facts and circumstances: You were born in Country Y and you are also a citizen of Country Y. You were a non-resident of Australia for income tax purposes, until you arrived in Australia in late 2019. You have never applied for permanent residency in Australia and you have never been an Australian citizen. You hold a temporary visa granted under the Migration Act 1958 which expires in 20XX. You are not an Australian citizen. You and your spouse are not residents of Australia for the purposes of the Social Security Act 1991 . You have previously resided in Australia for extended periods due to your previous employment roles you held in Australia, and for this reason you have previously departed and returned to Australia on a number of occasions. You have been married to your spouse for many years. Your spouse was born in Country Y and is also a citizen of Country Y. Your spouse has never applied for permanent residency in Australia and has never been an Australian citizen. Your spouse arrived in Australia in early 2019 and became a resident of Australia for income tax purposes upon their arrival.

Relevant legislative provisions: Income Tax Assessment Act 1997 Subdiv 768-R. | Income Tax Assessment Act 1997 s995-1.