In relation to your international assignment to Australia, can you please answer the following questions to ensure the content in this e-briefing is appropriate to your personal circumstances:
Are you or your spouse* an Australian citizen or Australian permanent resident or have applied for Australian citizenship or permanent residence?
Neither you nor your spouse are (or have applied for) Australian citizens or Australian permanent residents (i.e., you have a temporary resident visa which you used to enter Australia (such as a 482 TSS visa)
You or your spouse are Australian citizens or Australian permanent residents, or
Are you or your spouse* a New Zealand citizen holding an Australian ‘protected special category visa’**?
Neither you nor your spouse are New Zealand citizens who hold an Australian 'protected special category visa'
You or your spouse are New Zealand citizens holding a 'protected special category visa'
Are you coming to Australia to live and work for less than 6 months?
You are coming to live and work in Australia for more than 6 months
You are coming to live and work in Australia for less than 6 months
* “Spouse” includes someone you live with in a ‘de facto’ relationship i.e. as a couple on a genuine domestic basis.
** A 'protected special category visa' applies to New Zealand citizens who (a) were in Australia on 26 February 2001, or (b) resided in Australia for a period or periods totalling at least 12 months in the 24 months before 26 February 2001, (c) were residing in Australia on 26 February 2001 and receiving social security payments and returned to Australia within 26 weeks from 26 February 2001, or (d) have received a relevant social security determination.
Based on your responses, these Deloitte Australia e-briefing modules may not be appropriate in your circumstances. This is because one of the following applies:
If this is incorrect, please return to the ‘Tailor your Australian tax e-briefing’ page and update your answers. Otherwise, please contact your Deloitte Australia client service team for further guidance on your Australian tax situation.
Thanks for taking the time to answer those questions. You have stated that:
Based on your responses, it is likely that you will be classified as a tax resident of Australia who is eligible for temporary tax concessions for income tax purposes. This is also referred to as a 'temporary tax resident'.
As such, we have generated a set of modules containing information that you will need to better understand your income tax position in Australia. You can access these modules by clicking the ‘Learning modules’ tab at the top of your screen.
Please note that if any of your personal circumstances change, or if you are considering applying for an Australian permanent residence visa, please reach out to your Deloitte Australia client service team as soon as possible, as your tax situation could also change.