Usually yes. And here is the thing nobody tells you: tax law does not care whether your is an A, B, C or E. That distinction belongs to migration law. Tax law asks three entirely different questions.
Section 3A(1)(c) of the Income Tax Rates Act 1986 treats you as a working holiday maker on a bridging visa only when all three hold:
Miss any one and you are on the ordinary tables instead. Waiting on a partner or student visa after holding a 417 does not qualify — the pending application has to be the working holiday one. What the working holiday rates look like →
As a temporary resident, your foreign-source income is under s 768-910 of the ITAA 1997 — overseas rent and interest stay outside the Australian net. But the definition in s 995-1 has a sting in its final sentence.
The definition says you are not a temporary resident if, at any time after the definition commenced, you have been an Australian resident under the income tax law while any of the three limbs was not satisfied. Living here on is precisely that: you were a tax resident, and limb (a) failed because PR is not a temporary visa. If that PR later lapses and you are back on a bridging visa, the door stays shut — your worldwide income remains assessable, even though your current visa is temporary.
The same sentence is why a spouse's permanent residency matters: limb (c) fails, and it does not come back.
The 2% exemption runs through a , not through your visa. The awkward part for bridging visa holders is that a pending permanent visa application can give you access to Medicare — and if you are entitled to Medicare, you cannot get the statement, so the levy applies. Check what your specific application gives you before assuming you are exempt.
No. The subclass is a migration distinction. What matters for tax is whether you reside here, that it is a temporary visa, and which application it attaches to.
Possibly, yes. Residency turns on whether you live here, not on whether you may work. You can be a resident with little or no Australian income.
The ordinary ones. Section 3A(1)(c) requires the pending application to be the 417 or 462 itself, so a partner application takes you off the working holiday table.
Likely assessable. Having lived here as a permanent resident triggers the final sentence of the s 995-1 definition, and temporary resident status does not come back.