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Bridging visa and foreign income exemption

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Newbie

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Gerry was in Australia on a tourist visa and was granted a bridging visa in June 2016. In September 2019 he was granted a Partner (subclass 801) visa.

For this entire time Gerry has maintained foreign employment as a seafarer on a fly in, fly out basis.

Is it correct that from June 2016 until September 2019, while on the bridging visa, he is considered a temporary resident and the foreign income is exempt from Australian tax?
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ATO Certified

Community Manager

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Hi @Leila,

 

From the information you have described Gerry would be classed as a temporary resident during that time as the tourist visa and bridging visas are both temporary visas. His spouse's residency would affect this though, if they were an Australian resident (citizen or permanent resident) then he would not be considered a temporary resident at that time.

 

As a temporary resident this means he would only declare income he derived in Australia, plus any income he earn from employment or services performed overseas while he was a temporary resident of Australia.

 

Thanks, NateH

1 REPLY 1
Highlighted

Best answer

ATO Certified

Community Manager

Replies 0

Hi @Leila,

 

From the information you have described Gerry would be classed as a temporary resident during that time as the tourist visa and bridging visas are both temporary visas. His spouse's residency would affect this though, if they were an Australian resident (citizen or permanent resident) then he would not be considered a temporary resident at that time.

 

As a temporary resident this means he would only declare income he derived in Australia, plus any income he earn from employment or services performed overseas while he was a temporary resident of Australia.

 

Thanks, NateH