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Re: Non resident spouse

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Newbie

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My spouse is a US citizen and permanent resident of the USA and earns income only in the USA.
I am an Australian citizen and resident and earn my income only in Australia.
We currently live apart while planning an eventual move to be together.
We can not afford to support each other as we both have separate households and children to support.
Do I have to declare my spouses US income on my Australian tax return?
Thank you.
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Master

Replies 1

In short - based on what you have described - unlikely. This of course assumes you are not married.

 

Not withstanding your intention to be together, as you are not married or living together, your spouse is not regarded as a spouse for Australian income tax purposes.

 

see here

Your spouse includes another person (of any **bleep**) who:

  • you were in a relationship with that was registered under a prescribed state or territory law
  • although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.

 

The legislation (s995-1 ITAA 1997):

"spouse" of an individual includes:

                     (a)  another individual (whether of the same **bleep** or a different **bleep**) with whom the individual is in a relationship that is registered under a * State law or * Territory law prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and

 

                     (b)  another individual who, although not legally married to the individual, lives with the individual on a genuine domestic basis in a relationship as a couple.

 

 

The Alternative

Should you actually be married, then you will need to include your spouse details. However as they are not a resident for Australian tax purposes (and on the basis that they solely derived income from the US), you put $0 for your spouse's taxable income.

 

EDIT: the **bleep** is for the word s.e.x. (sans periods) which is quoted verbatim from the ATO's own website and tax legislation. Not sure why this word needs to be sensored.

2 REPLIES 2

Best answer

Master

Replies 1

In short - based on what you have described - unlikely. This of course assumes you are not married.

 

Not withstanding your intention to be together, as you are not married or living together, your spouse is not regarded as a spouse for Australian income tax purposes.

 

see here

Your spouse includes another person (of any **bleep**) who:

  • you were in a relationship with that was registered under a prescribed state or territory law
  • although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.

 

The legislation (s995-1 ITAA 1997):

"spouse" of an individual includes:

                     (a)  another individual (whether of the same **bleep** or a different **bleep**) with whom the individual is in a relationship that is registered under a * State law or * Territory law prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and

 

                     (b)  another individual who, although not legally married to the individual, lives with the individual on a genuine domestic basis in a relationship as a couple.

 

 

The Alternative

Should you actually be married, then you will need to include your spouse details. However as they are not a resident for Australian tax purposes (and on the basis that they solely derived income from the US), you put $0 for your spouse's taxable income.

 

EDIT: the **bleep** is for the word s.e.x. (sans periods) which is quoted verbatim from the ATO's own website and tax legislation. Not sure why this word needs to be sensored.

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Newbie

Replies 0

Thank you so much! We will be married in Feb so she will indeed be my spouse. I appreciate your time, you have been most helpful! :-)
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