18Part‑year residency period

#### 18 Part‑year residency period (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.