Australia Treaty Override: Restricting Nondiscrimination Articles

(2024) 113(13) Tax Notes International 1839-1840

3 Pages Posted: 9 Apr 2024

See all articles by Richard Krever

Richard Krever

University of Western Australia Law School

Kerrie Sadiq

Queensland University of Technology - School of Accountancy

Na Li

Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)

Date Written: March 25, 2024

Abstract

In this article, the authors explain the Australian government’s plan to override bilateral tax treaties with broad nondiscrimination articles to restrict their application to income tax and related tax only.

Suggested Citation

Krever, Richard and Sadiq, Kerrie and Li, Na, Australia Treaty Override: Restricting Nondiscrimination Articles (March 25, 2024). (2024) 113(13) Tax Notes International 1839-1840, Available at SSRN: https://ssrn.com/abstract=4772955

Richard Krever (Contact Author)

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

Kerrie Sadiq

Queensland University of Technology - School of Accountancy ( email )

2 George Street
Brisbane, Queensland 4000
Australia

Na Li

Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU) ( email )

Althanstrasse 39-45
A-1090 Wien
Austria

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