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24 May 12 Meaning of 'employer' for the purposes of the short-term visit exception - TR 2012/D4

On 23 May 2012, the ATO released for public comment by 6 July 2012 draft Taxation Ruling TR 2012/D4 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".

The draft Ruling explains:

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

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

The draft Ruling replaces Taxation Ruling TR 2003/11 Income tax : the interpretation of the general exclusion provision of ATO views in that Ruling still apply, they have been incorporated into this draft Ruling. TR 2003/11 has been withdrawn with effect from 23 May 2012.

 


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