Document ID: chunk:federal_register_of_legislation:C2024C00381:section:18
Version: federal_register_of_legislation:C2024C00381
Segment Type: section
Provision Reference: s 18
Character Range: 40889–42194

18  Part‑year residency period
 (1) Subject to subsection (2), the following periods are part‑year residency periods in relation to a person in relation to a year of income:
 (a) where the person was a resident at the beginning of the first month of the year of income and continued to be a resident until a time during a subsequent month in the year of income when the person ceased to be a resident—the period from the beginning of the year of income until the end of that subsequent month;
 (b) where the person commenced to be a resident during a month of the year of income and continued to be a resident until the end of the year of income—the period from the beginning of that month until the end of the year of income;
 (c) where the person commenced to be a resident during a month of the year of income and continued to be a resident until a time during a subsequent month of the year of income when the person ceased to be a resident—the period from the beginning of that first‑mentioned month until the end of that subsequent month.
 (2) A period shall not be taken to be a part‑year residency period in relation to a person in relation to a year of income if:
 (a) the person is an eligible pensioner in relation to the year of income; or
 (b) the period is the whole of the year of income.