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AYSHE(Initiate)Initiate
16 Feb 2025

Hi ATO Support


I have moved to Australia last year along with my family. We all are NZ citizens and are currently on special category visa (SCV-subclass 444) visa. We have properties back in NZ which are currently rented out. I am going through Immigration/Tax Laws and understand that if me & my family are on SCV-subclass 444 then I am classified as being a temporary resident and need not declare my rental income to ATO


Here is the snippet from the ATO website.


You're a temporary resident as well as a foreign or Australian resident, if:

1. you have a temporary visa

2. you and your spouse (if you have one) are not Australian residents within the meaning of Social Security Act 1991


This means you only declare:

1. income you derived in Australia

2. some income you earn from employment or services performed overseas while you are a temporary resident of Australia.


Other foreign income and capital gains don't have to be declared.


I am getting conflicting information on reddit and from what I have heard from others. Would you please confirm if I satisfy the definition of a temporary resident then I do not need to declare my rental income to ATO


Cheers

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Taxduck(Taxicorn)Taxicorn
16 Feb 2025

Check the hyperlink (Services Australia - residence descriptions) in link below (which you appear to have already read)

Foreign and temporary residents | Australian Taxation Office

If you are "a protected Special Category visa (SCV) holder from New Zealand" then you are an Australian resident within the meaning of the Social Security Act.

If this is your situation then you are not a temporary resident.

As an Australian tax resident (but not a temporary resident) then you declare your overseas rental income.


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Most helpful reply

Taxduck(Taxicorn)Taxicorn
16 Feb 2025

Check the hyperlink (Services Australia - residence descriptions) in link below (which you appear to have already read)

Foreign and temporary residents | Australian Taxation Office

If you are "a protected Special Category visa (SCV) holder from New Zealand" then you are an Australian resident within the meaning of the Social Security Act.

If this is your situation then you are not a temporary resident.

As an Australian tax resident (but not a temporary resident) then you declare your overseas rental income.


AYSHE(Initiate)Initiate
16 Feb 2025

Thanks Taxduck, much appericiated. I do not fall into the category of Protected SCV holder. 


I would like ATO support to respond to my query. I have also taken ATO residency test however it does not distinguish between whether you are a temporary resident or Australian resident


RachelATO(Community Moderator)Community Moderator
5 Mar 2025

Hi Ayshe,


I have responded to your other post but wanted to touch base here as well.


I understand you've looked at our residency tool already, and you still aren't sure. You could lodge a private ruling application about your circumstances, and we can give you an answer that applies directly to you.


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Do NZ citizens on SCV visa in Aus need to declare NZ rental income? | ATO Community