Foreign Employment Income and Double Tax Avoidance Agreement: Australia's Possible Governance Failure

13 Pages Posted: 24 Feb 2016

Date Written: February 22, 2016

Abstract

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

Suggested Citation

Thampapillai, Dodo Jesuthason, Foreign Employment Income and Double Tax Avoidance Agreement: Australia's Possible Governance Failure (February 22, 2016). Lee Kuan Yew School of Public Policy Research Paper No. 16-03. Available at SSRN: https://ssrn.com/abstract=2736692 or http://dx.doi.org/10.2139/ssrn.2736692

Dodo Jesuthason Thampapillai (Contact Author)

Crawford School of Public Policy ( email )

ANU College of Asia and the Pacific
J.G. Crawford Building, #132, Lennox Crossing
Canberra, Australian Capital Territory 0200
Australia

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