How to show Australia ETA proof at Taiwan entry?

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To be eligible for the ROC travel authorization, the Australian e-visa would have to be valid, as noted: yours has expired. You further asked whether the e-visa would be considered 'a resident card or visa that has expired less than 10 years prior to the date of arrival in Taiwan." That item points to long term permission to remain in a country, rather than the Electronic Travel Authority (ETA) you had, which is linked to short term stays for tourism or business.

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