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31 Jan 13 DTAs: identification of '"employer" for short-term visit exception - TR 2013/1

On 30 January 2013, the ATO issued Taxation Ruling TR 2013/1 entitled "Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties".

It was previously released in draft form as TR 2012/D4.

This Ruling replaces Taxation Ruling TR 2003/11 Income tax : the interpretation of the general exclusion provision of the Dependent Personal Services Article, or its equivalent, of Australia's Double Tax Agreements . To the extent that the views in that Ruling still apply, they have been incorporated into this Ruling. Taxation Ruling TR 2003/11 was withdrawn with effect from 23 May 2012.

This Ruling explains:

  • the meaning of the term 'employer' in the general exclusion provision provided under the Income from Employment Article, or its equivalent,1 of Australia's tax treaties ('short-term visit exception'; 2) and
  • the approach to be taken in determining who the employer is for the purposes of the short-term visit exception.

This Ruling applies to entities that engage non-resident individuals to render services in Australia and to those non-resident individuals.

 


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