Parent, spouse’s parent or invalid relative tax offset

Generally, a person is considered to be an Australian resident for tax purposes if:

• they have always lived in Australia or they have come to Australia and live here permanently
• they have been in Australia continuously for six months or more and for most of that time they worked in the one job and lived at the same place, or
• they have actually been in Australia for more than half of 2009-10 – unless their usual home is overseas and they do not intend to live in Australia.

If a person goes overseas temporarily and does not set up a permanent home in another country, they may continue to be treated as an Australian resident for tax purposes.

Overseas students coming to Australia to study who are enrolled in a course that is more than six months long, are generally treated as Australian residents for tax purposes.

If you need help in deciding whether or not your dependant is an Australian resident for tax purposes, phone us on
13 28 61.

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