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.