Taxation Ruling

TR 98/17W

Income tax: residency status of individuals entering Australia

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Notice of Withdrawal

Taxation Ruling TR 98/17 is withdrawn with effect from 6 October 2022.

1. TR 98/17 provides the Commissioner's interpretation of the ordinary meaning of the word 'resides' within the definition of resident in subsection 6(1) of the Income Tax Assessment Act 1936.

2. It is being replaced by Draft Taxation Ruling TR 2022/D2 Income tax: residency tests for individuals, which will issue on 6 October 2022. TR 2022/D2 incorporates the Commissioner's view expressed in this Ruling, to the extent that it continues to apply, and updates the Commissioner's view to incorporate developments in new case law.

Commissioner of Taxation
5 October 2022

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References

ATO references:
NO 1-QMD7LEE