Have your say: Draft tax ruling ‘employer’
You are invited to comment on the identification of the term ’employer’ for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia’s tax treaties.
Submissions close: 6 July 2012.
Draft Ruling TR 2012/D4 applies to entities that engage non-resident individuals to render services in Australia and to those non-resident individuals.
It does not deal with income from employment dealt with by other Articles in Australia’s tax treaties. This may include any of those articles in one of Australia’s tax treaties dealing with directors’ fees, pensions, government service and entertainers and sportspersons.
A copy of the draft ruling and further information in regard to the online consultation can be found here.
Helen Hull is the editor of First 5000, the leading network for mid-sized businesses in Australia.