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Australia’s double tax agreements paper

Published on 22 Jul 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers topics such as:

  • what is a DTA?
  • the broad principles applied under the Allocation Articles
  • what are the taxes covered by the DTA?
  • is the taxpayer covered by the DTA?
  • business profits
  • passive income
  • annuities and pensions
  • what methods are there in place to avoid double taxation?
  • what procedures are in place to assist in the effective administration of cross-border
    taxation?

Author profile

Prof Robert Deutsch CTA
Professor Bob Deutsch is Deputy President with the Administrative Appeals Tribunal and Head of Education at the Tax Institute. He has written and taught widely in many areas of taxation law and related disciplines. - Current at 30 August 2017
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This was presented at An Introduction to Australia's International Taxation System .

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Australia’s double tax agreements

Author(s):  Robert DEUTSCH

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Current issues in expatriate taxation

Author(s):  Stephen COAKLEY

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