Document ID: chunk:federal_register_of_legislation:C2009A00027:clause:2_56
Version: federal_register_of_legislation:C2009A00027
Segment Type: clause
Provision Reference: sch 2 cl 56
Character Range: 41341–42157

56  Paragraph 67A(1)(b)
Repeal the paragraph, substitute:
 (b) the individual satisfies the Commissioner of Taxation that before, on or after the commencement of this section, the individual:
 (i) was, under the Migration Act 1958, the holder of a temporary visa that has ceased to be in effect; and
 (ii) left Australia after starting to be the holder of the visa (whether the visa ceased to be in effect before, when or after the person left); and
 (c) the individual satisfies the Commissioner of Taxation that the individual:
 (i) is not, under the Migration Act 1958, the holder of a permanent visa; and
 (ii) is neither an Australian citizen nor a New Zealand citizen.

Note: The heading to section 67A is altered by omitting "permanent departure from Australia" and substituting "former temporary resident".