Foreign Employment Income and Double Tax Avoidance Agreement: Australia's Possible Governance Failure
13 Pages Posted: 24 Feb 2016
Date Written: February 22, 2016
The paper illustrates a discrepancy between the Act of Parliament and the narrative offered by the Australian Tax Office on the changes introduced since July 2009 with reference to Income Tax Assessment Act 1936 – S23AG. This pertains to the Double Tax Avoidance Agreements (DTAA) of which Australia is a signatory. The DTAA with Singapore is taken as an illustrative case. Further, as illustrated in the paper the changes have introduced both social and economic losses to Australia.
Keywords: Foreign Employment Income, Double Tax Avoidance Agreements, Act of Parliament
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