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 Taxation Ruling TR 2003/11 was withdrawn with effect from 23 May 2012.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.