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Persons will be considered as Australian resident for rax purpose if they "are visiting Australia for more than six months and for most of that time you live at the same place, and you either have or establish ties in the local community".
A example from the ATO:
Kate - a visitor, working and living in one place
Facts
Kate is from Ireland and entered Australia on a working holiday visa in July 2004. She intended to, and did in fact, stay in Sydney for most of the twelve months she was in Australia. Kate is close to her brother who has migrated to Australia and lives in Sydney.
Kate had one ten day holiday travelling up the east coast just after arriving in Sydney, and another two week holiday at Byron Bay in January 2005. She spent the last three weeks of her stay in Australia travelling around Western Australia.
Kate lived in share accommodation at one location for four weeks in Sydney and share accommodation at another location in Sydney for ten months. Kate's name was put on the lease and she made a part contribution to the bond. She also purchased her bed, other bedroom furniture and a fridge.
Kate worked in coffee shops and restaurants throughout the whole period she was in Sydney. Kate joined a library, the Irish club and a water polo club while staying in Sydney.
Outcome: why is Kate an Australian resident?
Kate's intention was to reside and live in one location. Kate's behaviour and abode for 11 out of the 12 months exhibited the attributes of a place of residence as contrasted with overnight, weekly, monthly or transitory accommodation of a traveller. By living and working in close proximity to her brother and establishing links in the community by joining the local library and membership of two local clubs, Kate demonstrated her family and social ties.
Kate's behaviour during the time spent in Australia reflects a degree of continuity, routine or habit that is consistent with residing here.
Therefore, parents on visiting visa may be considered as Australian resident for tax purpose and may be eligible for the parent offset. |
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