Commonwealth Consolidated Acts

INCOME TAX RATES ACT 1986 - SECT 18

             (1)  Subject to subsection (2), the following periods are part‑year residency periods in relation to a person in relation to a year of income:

                     (a)  where the person was a resident at the beginning of the first month of the year of income and continued to be a resident until a time during a subsequent month in the year of income when the person ceased to be a resident--the period from the beginning of the year of income until the end of that subsequent month;

                     (b)  where the person commenced to be a resident during a month of the year of income and continued to be a resident until the end of the year of income--the period from the beginning of that month until the end of the year of income;

                     (c)  where the person commenced to be a resident during a month of the year of income and continued to be a resident until a time during a subsequent month of the year of income when the person ceased to be a resident--the period from the beginning of that first‑mentioned month until the end of that subsequent month.

             (2)  A period shall not be taken to be a part‑year residency period in relation to a person in relation to a year of income if:

                     (a)  the person is an eligible pensioner in relation to the year of income; or

                     (b)  the period is the whole of the year of income.