I actually think the Victorian government has got it wrong as far as income tax goes. This is from the ATO website -
==========================================================
The tests the Tax Office uses to determine your residency status are not the same as those used by the Department of Immigration, Multicultural and Indigenous Affairs (DIMIA) and Centrelink.
In general, we consider you to be an Australian resident for tax purposes if you have:
always lived in Australia come to Australia and live here permanently, or been in Australia continuously for six months or more and for most of the time you have in the one job and at the same place, or been in Australia for more than half of the financial year, unless your usual home is overseas, and you do not intend to live in Australia. Some common situations
The following table shows how we regard your residency status in some common situations. Your residency situation might be affected if your country has a double taxation agreement with Australia.
1. If you go overseas temporarily, and do not set up a permanent home in another country then you may continue to be treated as an Australian resident for tax purposes.
2. If you are an overseas student enrolled in a course at an Australian insbreastution that is more than six months long then you are generally treated as an Australian resident for tax purposes.
3. If you are visiting Australia for more than six months and for most of that time work in the one job and live at the same place then you are generally treated as an Australian resident for tax purposes.
4. If you are holidaying in Australia, or are visiting for less than six months then you will generally not be considered an Australian resident for tax purposes.
5. If you migrate to Australia, and intend to reside here permanently then you are generally considered to be an Australian resident for tax purposes from the date of your arrival.
6. If you leave Australia permanently then you will generally not be considered an Australian resident for tax purposes, from the date of your departure.
=====================================================
Here is the link to that page in case the mods remove the above -
I believe that temporary residents would fall under -
7. If you are visiting Australia for more than six months and for most of that time work in the one job and live at the same place then you are generally treated as an Australian resident for tax purposes.
In fact an example is given where even a working holiday visa holder can be considered resident for tax purposes -
==========================================================
Kate is from Ireland and entered Australia on a Working Holiday Maker visa in July 2004. She intended to and did in fact stay in Sydney for most of the twelve months she was in Australia. Kate is close to her brother who has migrated to Australia and lives in Sydney. Kate had one ten day holiday travelling up the east coast just after arriving in Sydney, and another two week holiday at Byron Bay in January 2005. She spent the last three weeks of her stay in Australia travelling around Western Australia. Kate lived in share accommodation at one location for four weeks in Sydney and share accommodation at another location in Sydney for ten months. Kate's name was put on the lease and she made a part contribution to the bond. She also purchased her bed, other bedroom furniture and a fridge.
Kate worked in coffee shops and restaurants throughout the whole period she was in Sydney. Kate joined a library, the Irish club and a water polo club whilst staying in Sydney.
Outcome: why is Kate a resident?
In view of the time Kate spent living at the one location (ten months); her continuing engagement in the workplace throughout her stay, her social and living arrangements and Kate's intention to live in Sydney for the majority of her stay in Australia, Kate has a established a pattern of behaviour which is consistent with residing in Sydney and she is a resident according to ordinary concepts.
==========================================================
The link to this is here -
&page=5&H5
So.... anyone else any ideas what the Victorian government mean, or whether they have plain got it wrong.
Cheers
Buzzy
--
