This Draft TD, issued on Wed 28.3.2012, provides the Commissioner’s preliminary views as to whether a New Zealand citizen who was present in Australia on a Special Category Visa but departs Australia, still holds a temporary visa for the purposes of para (a) of the definition of “temporary resident” contained in s 995-1(1) of the ITAA 1997.
Although a Special Category Visa is a visa to remain in, but not re-enter, Australia, and therefore ceases to be in effect if the holder leaves Australia, the Draft TD notes that a New Zealand citizen with a New Zealand passport has an ongoing right to re-enter Australia on another Special Category Visa. As such, the New Zealand citizen will be treated as holding a temporary visa granted under the Migration Act 1958 for the purposes of para (a) of the “temporary resident” definition in s 995-1(1) of the ITAA 1997, provided that they continue to be entitled to re-enter Australia on presentation of their New Zealand passport.
COMMENTS are due by 27 April 2012. ATO contact: Andrew Phlorides – Tel: (03) 9285 1180; Fax: (03) 9285 1763; Email: andrew.phlorides@ato.gov.au.
[LTN 60, 28/3]