Interesting. Same thing happens on my tablet (Samsung Galaxy Note 8, Android 4.2.2), whereas windows seems to start from 0.0.
I changed your test code slightly, to see the last reset time.
SetWindowTitle("ResetTimer_Test")
SetWindowSize(360,640,0)
SetOrientationAllowed(1,1,0,0)
Setvirtualresolution(180,320)
SetVSync(1)
//SetSyncRate(60,1)
SetDefaultMagFilter(0)
SetDefaultMinFilter(0)
SetPrintSize(16)
///////////////////////////////////////////////////////////////
ResetTimer()
LastReset# = Timer()
DO
IF GetPointerPressed() = 1
ResetTimer()
LastReset# = Timer()
ENDIF
Print(Timer())
Print("Last reset: " + Str(LastReset#))
Print(ScreenFPS())
Print("")
Print(GetDeviceBaseName())
Print(GetDeviceType())
Print(GetDeviceLanguage())
Sync()
LOOP
EDIT: I forgot to say that it starts at once, even if the newly reset timer shows e.g. 0.9 seconds etc.
Also, my tablet shows the reset time from almost 0.0 to about 1 second or thereabouts, different every time (I didn't test extensively).
Apologies for any typos and strange grammar.
