Four ways to be a resident, and only one of them counts days
The definition that decides Australian tax residence for an individual is still in the Income Tax Assessment Act 1936, section 6(1), and it has four limbs that operate together rather than in sequence. The opening words - a person who resides in Australia - are the test, and the three paragraphs that follow extend it rather than replace it. Only one of them counts days, and even that one is defeasible: more than one-half of the year of income makes you a resident unless the Commissioner is satisfied both that your usual place of abode is outside Australia and that you do not intend to take up residence here. Being a resident is not the end of the question. A person who holds a temporary visa and is not an Australian resident for social security purposes is a temporary resident under the Income Tax Assessment Act 1997, and a temporary resident's foreign income is non-assessable non-exempt income. That is where the Trans-Tasman arrangement reappears: whether a New Zealander in Australia is a temporary resident turns on a date in February 2001.
At a glance
- Days that trigger the day-count limb
- More than one-half of the year of income, counted continuously or intermittently
Section 6(1), paragraph (a)(ii) of the Income Tax Assessment Act 1936. The Act states a fraction, not a number of days, so there is no 183 in the statute.
- The income year
- 12 months beginning on 1 July
Definition of financial year in section 995-1(1) of the Income Tax Assessment Act 1997.
- Limbs in the definition of resident
- 4: residing in Australia, domicile, more than half the year of income, and membership of a Commonwealth superannuation scheme
Counted from paragraph (a) of the definition of resident or resident of Australia in section 6(1) of the Income Tax Assessment Act 1936: the opening words plus subparagraphs (i), (ii) and (iii).
- Tax on foreign income for a temporary resident
- None: foreign-source ordinary and statutory income is non-assessable non-exempt income under section 768-910 of the Income Tax Assessment Act 1997, and capital gains are disregarded under section 768-915
The exemption has exceptions for employment-related income and for gains on shares and rights acquired under employee share schemes, which the guide to Subdivision 768-R states and which were not read in detail for this record.
- Date that decides whether a New Zealander is a temporary resident
- 26 February 2001
Section 7(2A) of the Social Security Act 1991 defines a protected SCV holder by presence in Australia on that day, and only a protected SCV holder is an Australian resident for social security purposes under section 7(2)(b)(iii). A New Zealander who is not a protected SCV holder therefore satisfies paragraph (b) of the definition of temporary resident in section 995-1(1) of the Income Tax Assessment Act 1997.
Requirements
- Residence is decided by section 6(1) of the Income Tax Assessment Act 1936, not by a certificate or a registration
- The first limb - residing in Australia - is a question of fact and has no numerical threshold
- The domicile limb makes an Australian domiciliary a resident unless the Commissioner is satisfied the permanent place of abode is outside Australia
- The day-count limb needs more than one-half of the year of income in Australia, continuously or intermittently, and is defeated only if the Commissioner is satisfied of two things at once
- The fourth limb catches members of the two Commonwealth public-sector superannuation schemes, their spouses and their children under 16, wherever they live
In detail
Why there is no 183-day rule in the Act
Australia is routinely described as having a 183-day test, and the number is not in the statute. Section 6(1) says more than one-half of the year of income, and the year of income is a financial year beginning on 1 July, so the fraction produces 183 days in an ordinary year and 184 in a leap year without either number being enacted. The difference matters in the other direction too: the half-year limb does not stand alone. A person who crosses it is a resident unless the Commissioner is satisfied of two separate things - that the usual place of abode is outside Australia and that the person does not intend to take up residence - so counting days answers the question only when both of those fail.
Resident and temporary resident are different questions
Nothing in Subdivision 768-R of the Income Tax Assessment Act 1997 depends on being a non-resident. Its own guide says it applies to temporary residents whether Australian residents or foreign residents, so a person can be an Australian tax resident on all of their Australian income and still pay nothing on their foreign income. What makes someone a temporary resident is holding a temporary visa under the Migration Act 1958 while neither they nor their spouse is an Australian resident within the meaning of the Social Security Act 1991 - a definition borrowed wholesale from a different statute with a different purpose.
A date in 2001 decides it for New Zealanders
A New Zealand citizen in Australia holds a Special Category visa, which is a temporary visa, so the first limb of the temporary resident definition is satisfied. The second asks whether they are an Australian resident within the meaning of the Social Security Act 1991, and section 7(2) of that Act answers yes only for a protected SCV holder. Section 7(2A) defines a protected SCV holder by presence in Australia on 26 February 2001, or twelve months of presence in the two years before that day followed by a return. A New Zealander who first arrived after February 2001 is therefore not an Australian resident for social security purposes, which makes them a temporary resident for income tax, which exempts their foreign income. The same fact that denies them most social security payments is what exempts their overseas earnings.
Exceptions by origin
New Zealand citizens: whether foreign income is taxed turns on 26 February 2001
A Special Category visa is a temporary visa under the Migration Act 1958, so a New Zealander in Australia satisfies the first limb of the definition of temporary resident in section 995-1(1) of the Income Tax Assessment Act 1997. The second limb asks whether they are an Australian resident within the meaning of the Social Security Act 1991, and section 7(2) of that Act answers yes only for a protected SCV holder - a person who was in Australia on 26 February 2001 and held a Special Category visa that day, or who had been in Australia for twelve months in the two years before it and returned afterwards. A New Zealander who first arrived after February 2001 is therefore a temporary resident for income tax, and Subdivision 768-R makes their foreign-source income non-assessable non-exempt income. One who was here before it is not, and is taxed on worldwide income like a citizen. The same statutory line decides social security entitlement, in the opposite direction.
- A Special Category visa, which is a temporary visa under the Migration Act 1958
- Not a protected SCV holder under section 7(2A) to (2D) of the Social Security Act 1991
- A spouse who is also not an Australian resident within the meaning of the Social Security Act 1991
What the law says
«resident or resident of Australia means: (a)a person, other than a company, who resides in Australia and includes a person: (i)whose domicile is in Australia, unless the Commissioner is satisfied that the person's permanent place of abode is outside Australia; (ii)who has actually been in Australia, continuously or intermittently, during more than one-half of the year of income, unless the Commissioner is satisfied that the person's usual place of abode is outside Australia and that the person does not intend to take up residence in Australia; or (iii)who is: (A)a member of the superannuation scheme established by deed under the Superannuation Act 1990; or (B)an eligible employee for the purposes of the Superannuation Act 1976; or (C)the spouse, or a child under 16, of a person covered by sub-subparagraph(A) or (B); and»The word includes is doing the work: the three subparagraphs add to the ordinary meaning of residing in Australia and do not displace it.
Read it at the sourceAbout this source
The Commonwealth of Australia's statute book, run by the Office of Parliamentary Counsel under the Legislation Act 2003. It carries every Act, legislative instrument and notifiable instrument of the Commonwealth, each as made and as compiled, and it is the only publisher in this corpus whose own enabling Act gives its text a standing in court: section 15ZB of the Legislation Act 2003 says proof is not required in a court or tribunal of the text of a registered law, and section 15ZA presumes an authorised version of a registered compilation correctly shows the law as in force on the compilation date. Addressing is by register identifier rather than by name - C1958A00062 is the Migration Act 1958, F1996B03551 the Migration Regulations 1994 - and /latest/text serves the current compilation. Every compilation page prints its compilation number, its compilation date and the last amending Act or instrument taken into account.
Standing: Maintains the text in force
Cannot be cited for: Three things, each of which has already bitten. First, an unknown identifier does not 404: the site serves its own home page, so a wrong guess looks like a short page of search boxes rather than an error, and an absence inferred from one would be invented. Second, a long instrument is served in volumes and /latest/text gives volume 1 only - the Migration Regulations 1994 run to four volumes and Schedule 2, where every visa subclass actually lives, is in volumes 2 and 3 at a separate address. Third, and most important, nothing in the HTML served at /latest/text claims to be an authorised version. Section 15ZA makes an electronic copy one only if it is downloaded from an approved website in a format prescribed by the rules and either the site or the copy says so in the way the rules prescribe; the Act's own example of such a format is a locked pdf file. The words authorised version do not occur anywhere in any of the readings stored from this publisher except in the Legislation Act 2003 itself, so what we quote is the register's text without the status the register is able to give it. The presumption in section 15ZA(5)(h) is also expressly subject to section 15Q(4), under which a compilation need not take account of a retrospective commencement, so a compilation can be accurate on its face and behind the law. It is not a source for the Immigration Rules equivalent - departmental policy and procedural advice are published by Home Affairs, not here - nor for any state or territory law, which has its own register, nor for the text of a treaty, which is published in the Australian Treaty Series.
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«temporary resident: you are a temporary resident if: (a)you hold a temporary visa granted under the Migration Act 1958; and (b)you are not an Australian resident within the meaning of the Social Security Act 1991; and»Paragraph (c) adds that your spouse must not be an Australian resident within the meaning of the Social Security Act 1991 either.
Read it at the sourceAbout this source
The Commonwealth of Australia's statute book, run by the Office of Parliamentary Counsel under the Legislation Act 2003. It carries every Act, legislative instrument and notifiable instrument of the Commonwealth, each as made and as compiled, and it is the only publisher in this corpus whose own enabling Act gives its text a standing in court: section 15ZB of the Legislation Act 2003 says proof is not required in a court or tribunal of the text of a registered law, and section 15ZA presumes an authorised version of a registered compilation correctly shows the law as in force on the compilation date. Addressing is by register identifier rather than by name - C1958A00062 is the Migration Act 1958, F1996B03551 the Migration Regulations 1994 - and /latest/text serves the current compilation. Every compilation page prints its compilation number, its compilation date and the last amending Act or instrument taken into account.
Standing: Maintains the text in force
Cannot be cited for: Three things, each of which has already bitten. First, an unknown identifier does not 404: the site serves its own home page, so a wrong guess looks like a short page of search boxes rather than an error, and an absence inferred from one would be invented. Second, a long instrument is served in volumes and /latest/text gives volume 1 only - the Migration Regulations 1994 run to four volumes and Schedule 2, where every visa subclass actually lives, is in volumes 2 and 3 at a separate address. Third, and most important, nothing in the HTML served at /latest/text claims to be an authorised version. Section 15ZA makes an electronic copy one only if it is downloaded from an approved website in a format prescribed by the rules and either the site or the copy says so in the way the rules prescribe; the Act's own example of such a format is a locked pdf file. The words authorised version do not occur anywhere in any of the readings stored from this publisher except in the Legislation Act 2003 itself, so what we quote is the register's text without the status the register is able to give it. The presumption in section 15ZA(5)(h) is also expressly subject to section 15Q(4), under which a compilation need not take account of a retrospective commencement, so a compilation can be accurate on its face and behind the law. It is not a source for the Immigration Rules equivalent - departmental policy and procedural advice are published by Home Affairs, not here - nor for any state or territory law, which has its own register, nor for the text of a treaty, which is published in the Australian Treaty Series.
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«768-900What this Subdivision is about This Subdivision modifies the general tax rules for people in Australia who are temporary residents, whether Australian residents or foreign residents. Generally foreign income derived by temporary residents is non-assessable non-exempt income and capital gains and losses they make are also disregarded for CGT purposes.»About this source
The Commonwealth of Australia's statute book, run by the Office of Parliamentary Counsel under the Legislation Act 2003. It carries every Act, legislative instrument and notifiable instrument of the Commonwealth, each as made and as compiled, and it is the only publisher in this corpus whose own enabling Act gives its text a standing in court: section 15ZB of the Legislation Act 2003 says proof is not required in a court or tribunal of the text of a registered law, and section 15ZA presumes an authorised version of a registered compilation correctly shows the law as in force on the compilation date. Addressing is by register identifier rather than by name - C1958A00062 is the Migration Act 1958, F1996B03551 the Migration Regulations 1994 - and /latest/text serves the current compilation. Every compilation page prints its compilation number, its compilation date and the last amending Act or instrument taken into account.
Standing: Maintains the text in force
Cannot be cited for: Three things, each of which has already bitten. First, an unknown identifier does not 404: the site serves its own home page, so a wrong guess looks like a short page of search boxes rather than an error, and an absence inferred from one would be invented. Second, a long instrument is served in volumes and /latest/text gives volume 1 only - the Migration Regulations 1994 run to four volumes and Schedule 2, where every visa subclass actually lives, is in volumes 2 and 3 at a separate address. Third, and most important, nothing in the HTML served at /latest/text claims to be an authorised version. Section 15ZA makes an electronic copy one only if it is downloaded from an approved website in a format prescribed by the rules and either the site or the copy says so in the way the rules prescribe; the Act's own example of such a format is a locked pdf file. The words authorised version do not occur anywhere in any of the readings stored from this publisher except in the Legislation Act 2003 itself, so what we quote is the register's text without the status the register is able to give it. The presumption in section 15ZA(5)(h) is also expressly subject to section 15Q(4), under which a compilation need not take account of a retrospective commencement, so a compilation can be accurate on its face and behind the law. It is not a source for the Immigration Rules equivalent - departmental policy and procedural advice are published by Home Affairs, not here - nor for any state or territory law, which has its own register, nor for the text of a treaty, which is published in the Australian Treaty Series.
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«(2)An Australian residentis a person who: (a)resides in Australia; and (b)is one of the following: (i)an Australian citizen; (ii)the holder of a permanent visa; (iii)a special category visa holder who is a protected SCV holder.»About this source
The Commonwealth of Australia's statute book, run by the Office of Parliamentary Counsel under the Legislation Act 2003. It carries every Act, legislative instrument and notifiable instrument of the Commonwealth, each as made and as compiled, and it is the only publisher in this corpus whose own enabling Act gives its text a standing in court: section 15ZB of the Legislation Act 2003 says proof is not required in a court or tribunal of the text of a registered law, and section 15ZA presumes an authorised version of a registered compilation correctly shows the law as in force on the compilation date. Addressing is by register identifier rather than by name - C1958A00062 is the Migration Act 1958, F1996B03551 the Migration Regulations 1994 - and /latest/text serves the current compilation. Every compilation page prints its compilation number, its compilation date and the last amending Act or instrument taken into account.
Standing: Maintains the text in force
Cannot be cited for: Three things, each of which has already bitten. First, an unknown identifier does not 404: the site serves its own home page, so a wrong guess looks like a short page of search boxes rather than an error, and an absence inferred from one would be invented. Second, a long instrument is served in volumes and /latest/text gives volume 1 only - the Migration Regulations 1994 run to four volumes and Schedule 2, where every visa subclass actually lives, is in volumes 2 and 3 at a separate address. Third, and most important, nothing in the HTML served at /latest/text claims to be an authorised version. Section 15ZA makes an electronic copy one only if it is downloaded from an approved website in a format prescribed by the rules and either the site or the copy says so in the way the rules prescribe; the Act's own example of such a format is a locked pdf file. The words authorised version do not occur anywhere in any of the readings stored from this publisher except in the Legislation Act 2003 itself, so what we quote is the register's text without the status the register is able to give it. The presumption in section 15ZA(5)(h) is also expressly subject to section 15Q(4), under which a compilation need not take account of a retrospective commencement, so a compilation can be accurate on its face and behind the law. It is not a source for the Immigration Rules equivalent - departmental policy and procedural advice are published by Home Affairs, not here - nor for any state or territory law, which has its own register, nor for the text of a treaty, which is published in the Australian Treaty Series.
We re-read it every 90 days. More about this source
«(2A)A person is a protected SCV holder if: (a)the person was in Australia on 26February 2001, and was a special category visa holder on that day; or (b)the person had been in Australia for a period of, or for periods totalling, 12 months during the period of 2 years immediately before 26February 2001, and returned to Australia after that day.»About this source
The Commonwealth of Australia's statute book, run by the Office of Parliamentary Counsel under the Legislation Act 2003. It carries every Act, legislative instrument and notifiable instrument of the Commonwealth, each as made and as compiled, and it is the only publisher in this corpus whose own enabling Act gives its text a standing in court: section 15ZB of the Legislation Act 2003 says proof is not required in a court or tribunal of the text of a registered law, and section 15ZA presumes an authorised version of a registered compilation correctly shows the law as in force on the compilation date. Addressing is by register identifier rather than by name - C1958A00062 is the Migration Act 1958, F1996B03551 the Migration Regulations 1994 - and /latest/text serves the current compilation. Every compilation page prints its compilation number, its compilation date and the last amending Act or instrument taken into account.
Standing: Maintains the text in force
Cannot be cited for: Three things, each of which has already bitten. First, an unknown identifier does not 404: the site serves its own home page, so a wrong guess looks like a short page of search boxes rather than an error, and an absence inferred from one would be invented. Second, a long instrument is served in volumes and /latest/text gives volume 1 only - the Migration Regulations 1994 run to four volumes and Schedule 2, where every visa subclass actually lives, is in volumes 2 and 3 at a separate address. Third, and most important, nothing in the HTML served at /latest/text claims to be an authorised version. Section 15ZA makes an electronic copy one only if it is downloaded from an approved website in a format prescribed by the rules and either the site or the copy says so in the way the rules prescribe; the Act's own example of such a format is a locked pdf file. The words authorised version do not occur anywhere in any of the readings stored from this publisher except in the Legislation Act 2003 itself, so what we quote is the register's text without the status the register is able to give it. The presumption in section 15ZA(5)(h) is also expressly subject to section 15Q(4), under which a compilation need not take account of a retrospective commencement, so a compilation can be accurate on its face and behind the law. It is not a source for the Immigration Rules equivalent - departmental policy and procedural advice are published by Home Affairs, not here - nor for any state or territory law, which has its own register, nor for the text of a treaty, which is published in the Australian Treaty Series.
We re-read it every 90 days. More about this source
«financial year means a period of 12 months beginning on 1July.»About this source
The Commonwealth of Australia's statute book, run by the Office of Parliamentary Counsel under the Legislation Act 2003. It carries every Act, legislative instrument and notifiable instrument of the Commonwealth, each as made and as compiled, and it is the only publisher in this corpus whose own enabling Act gives its text a standing in court: section 15ZB of the Legislation Act 2003 says proof is not required in a court or tribunal of the text of a registered law, and section 15ZA presumes an authorised version of a registered compilation correctly shows the law as in force on the compilation date. Addressing is by register identifier rather than by name - C1958A00062 is the Migration Act 1958, F1996B03551 the Migration Regulations 1994 - and /latest/text serves the current compilation. Every compilation page prints its compilation number, its compilation date and the last amending Act or instrument taken into account.
Standing: Maintains the text in force
Cannot be cited for: Three things, each of which has already bitten. First, an unknown identifier does not 404: the site serves its own home page, so a wrong guess looks like a short page of search boxes rather than an error, and an absence inferred from one would be invented. Second, a long instrument is served in volumes and /latest/text gives volume 1 only - the Migration Regulations 1994 run to four volumes and Schedule 2, where every visa subclass actually lives, is in volumes 2 and 3 at a separate address. Third, and most important, nothing in the HTML served at /latest/text claims to be an authorised version. Section 15ZA makes an electronic copy one only if it is downloaded from an approved website in a format prescribed by the rules and either the site or the copy says so in the way the rules prescribe; the Act's own example of such a format is a locked pdf file. The words authorised version do not occur anywhere in any of the readings stored from this publisher except in the Legislation Act 2003 itself, so what we quote is the register's text without the status the register is able to give it. The presumption in section 15ZA(5)(h) is also expressly subject to section 15Q(4), under which a compilation need not take account of a retrospective commencement, so a compilation can be accurate on its face and behind the law. It is not a source for the Immigration Rules equivalent - departmental policy and procedural advice are published by Home Affairs, not here - nor for any state or territory law, which has its own register, nor for the text of a treaty, which is published in the Australian Treaty Series.
We re-read it every 90 days. More about this source
Practical notes
This record states the statutory definition. It does not cover the Commissioner's rulings on what residing in Australia means in practice, nor the tie-breaker articles of Australia's double tax agreements, which decide residence between two countries and were not read.
The exceptions to the temporary resident exemption - employment-related income, and gains on shares and rights under employee share schemes - are stated in the guide to Subdivision 768-R and were not read in their operative sections.
Paragraph (b) of the definition of resident covers companies and is not reproduced here.
- consolidatesIncome Tax Assessment Act 1936, compilation 192, volume 1 (sections 1 to 82KZO)
Office of Parliamentary Counsel, Federal Register of Legislation · consolidated to 2026-07-01
About this source
The Commonwealth of Australia's statute book, run by the Office of Parliamentary Counsel under the Legislation Act 2003. It carries every Act, legislative instrument and notifiable instrument of the Commonwealth, each as made and as compiled, and it is the only publisher in this corpus whose own enabling Act gives its text a standing in court: section 15ZB of the Legislation Act 2003 says proof is not required in a court or tribunal of the text of a registered law, and section 15ZA presumes an authorised version of a registered compilation correctly shows the law as in force on the compilation date. Addressing is by register identifier rather than by name - C1958A00062 is the Migration Act 1958, F1996B03551 the Migration Regulations 1994 - and /latest/text serves the current compilation. Every compilation page prints its compilation number, its compilation date and the last amending Act or instrument taken into account.
Standing: Maintains the text in force
Cannot be cited for: Three things, each of which has already bitten. First, an unknown identifier does not 404: the site serves its own home page, so a wrong guess looks like a short page of search boxes rather than an error, and an absence inferred from one would be invented. Second, a long instrument is served in volumes and /latest/text gives volume 1 only - the Migration Regulations 1994 run to four volumes and Schedule 2, where every visa subclass actually lives, is in volumes 2 and 3 at a separate address. Third, and most important, nothing in the HTML served at /latest/text claims to be an authorised version. Section 15ZA makes an electronic copy one only if it is downloaded from an approved website in a format prescribed by the rules and either the site or the copy says so in the way the rules prescribe; the Act's own example of such a format is a locked pdf file. The words authorised version do not occur anywhere in any of the readings stored from this publisher except in the Legislation Act 2003 itself, so what we quote is the register's text without the status the register is able to give it. The presumption in section 15ZA(5)(h) is also expressly subject to section 15Q(4), under which a compilation need not take account of a retrospective commencement, so a compilation can be accurate on its face and behind the law. It is not a source for the Immigration Rules equivalent - departmental policy and procedural advice are published by Home Affairs, not here - nor for any state or territory law, which has its own register, nor for the text of a treaty, which is published in the Australian Treaty Series.
We re-read it every 90 days. More about this source
- consolidatesIncome Tax Assessment Act 1997, compilation 267, volume 10 (sections 900-1 to 995-1)
Office of Parliamentary Counsel, Federal Register of Legislation · consolidated to 2026-08-27
About this source
The Commonwealth of Australia's statute book, run by the Office of Parliamentary Counsel under the Legislation Act 2003. It carries every Act, legislative instrument and notifiable instrument of the Commonwealth, each as made and as compiled, and it is the only publisher in this corpus whose own enabling Act gives its text a standing in court: section 15ZB of the Legislation Act 2003 says proof is not required in a court or tribunal of the text of a registered law, and section 15ZA presumes an authorised version of a registered compilation correctly shows the law as in force on the compilation date. Addressing is by register identifier rather than by name - C1958A00062 is the Migration Act 1958, F1996B03551 the Migration Regulations 1994 - and /latest/text serves the current compilation. Every compilation page prints its compilation number, its compilation date and the last amending Act or instrument taken into account.
Standing: Maintains the text in force
Cannot be cited for: Three things, each of which has already bitten. First, an unknown identifier does not 404: the site serves its own home page, so a wrong guess looks like a short page of search boxes rather than an error, and an absence inferred from one would be invented. Second, a long instrument is served in volumes and /latest/text gives volume 1 only - the Migration Regulations 1994 run to four volumes and Schedule 2, where every visa subclass actually lives, is in volumes 2 and 3 at a separate address. Third, and most important, nothing in the HTML served at /latest/text claims to be an authorised version. Section 15ZA makes an electronic copy one only if it is downloaded from an approved website in a format prescribed by the rules and either the site or the copy says so in the way the rules prescribe; the Act's own example of such a format is a locked pdf file. The words authorised version do not occur anywhere in any of the readings stored from this publisher except in the Legislation Act 2003 itself, so what we quote is the register's text without the status the register is able to give it. The presumption in section 15ZA(5)(h) is also expressly subject to section 15Q(4), under which a compilation need not take account of a retrospective commencement, so a compilation can be accurate on its face and behind the law. It is not a source for the Immigration Rules equivalent - departmental policy and procedural advice are published by Home Affairs, not here - nor for any state or territory law, which has its own register, nor for the text of a treaty, which is published in the Australian Treaty Series.
We re-read it every 90 days. More about this source
- consolidatesIncome Tax Assessment Act 1997, compilation 267, volume 9 (sections 723-1 to 880-205)
Office of Parliamentary Counsel, Federal Register of Legislation · consolidated to 2026-08-27
About this source
The Commonwealth of Australia's statute book, run by the Office of Parliamentary Counsel under the Legislation Act 2003. It carries every Act, legislative instrument and notifiable instrument of the Commonwealth, each as made and as compiled, and it is the only publisher in this corpus whose own enabling Act gives its text a standing in court: section 15ZB of the Legislation Act 2003 says proof is not required in a court or tribunal of the text of a registered law, and section 15ZA presumes an authorised version of a registered compilation correctly shows the law as in force on the compilation date. Addressing is by register identifier rather than by name - C1958A00062 is the Migration Act 1958, F1996B03551 the Migration Regulations 1994 - and /latest/text serves the current compilation. Every compilation page prints its compilation number, its compilation date and the last amending Act or instrument taken into account.
Standing: Maintains the text in force
Cannot be cited for: Three things, each of which has already bitten. First, an unknown identifier does not 404: the site serves its own home page, so a wrong guess looks like a short page of search boxes rather than an error, and an absence inferred from one would be invented. Second, a long instrument is served in volumes and /latest/text gives volume 1 only - the Migration Regulations 1994 run to four volumes and Schedule 2, where every visa subclass actually lives, is in volumes 2 and 3 at a separate address. Third, and most important, nothing in the HTML served at /latest/text claims to be an authorised version. Section 15ZA makes an electronic copy one only if it is downloaded from an approved website in a format prescribed by the rules and either the site or the copy says so in the way the rules prescribe; the Act's own example of such a format is a locked pdf file. The words authorised version do not occur anywhere in any of the readings stored from this publisher except in the Legislation Act 2003 itself, so what we quote is the register's text without the status the register is able to give it. The presumption in section 15ZA(5)(h) is also expressly subject to section 15Q(4), under which a compilation need not take account of a retrospective commencement, so a compilation can be accurate on its face and behind the law. It is not a source for the Immigration Rules equivalent - departmental policy and procedural advice are published by Home Affairs, not here - nor for any state or territory law, which has its own register, nor for the text of a treaty, which is published in the Australian Treaty Series.
We re-read it every 90 days. More about this source
- consolidatesSocial Security Act 1991, compilation 234, volume 1 (sections 1 to 514F)
Office of Parliamentary Counsel, Federal Register of Legislation · consolidated to 2026-09-20
About this source
The Commonwealth of Australia's statute book, run by the Office of Parliamentary Counsel under the Legislation Act 2003. It carries every Act, legislative instrument and notifiable instrument of the Commonwealth, each as made and as compiled, and it is the only publisher in this corpus whose own enabling Act gives its text a standing in court: section 15ZB of the Legislation Act 2003 says proof is not required in a court or tribunal of the text of a registered law, and section 15ZA presumes an authorised version of a registered compilation correctly shows the law as in force on the compilation date. Addressing is by register identifier rather than by name - C1958A00062 is the Migration Act 1958, F1996B03551 the Migration Regulations 1994 - and /latest/text serves the current compilation. Every compilation page prints its compilation number, its compilation date and the last amending Act or instrument taken into account.
Standing: Maintains the text in force
Cannot be cited for: Three things, each of which has already bitten. First, an unknown identifier does not 404: the site serves its own home page, so a wrong guess looks like a short page of search boxes rather than an error, and an absence inferred from one would be invented. Second, a long instrument is served in volumes and /latest/text gives volume 1 only - the Migration Regulations 1994 run to four volumes and Schedule 2, where every visa subclass actually lives, is in volumes 2 and 3 at a separate address. Third, and most important, nothing in the HTML served at /latest/text claims to be an authorised version. Section 15ZA makes an electronic copy one only if it is downloaded from an approved website in a format prescribed by the rules and either the site or the copy says so in the way the rules prescribe; the Act's own example of such a format is a locked pdf file. The words authorised version do not occur anywhere in any of the readings stored from this publisher except in the Legislation Act 2003 itself, so what we quote is the register's text without the status the register is able to give it. The presumption in section 15ZA(5)(h) is also expressly subject to section 15Q(4), under which a compilation need not take account of a retrospective commencement, so a compilation can be accurate on its face and behind the law. It is not a source for the Immigration Rules equivalent - departmental policy and procedural advice are published by Home Affairs, not here - nor for any state or territory law, which has its own register, nor for the text of a treaty, which is published in the Australian Treaty Series.
We re-read it every 90 days. More about this source