Who is affected by a tax treaty?

Your residency status determines the country in which you pay income tax and how much tax you are liable to pay. Generally, your residency status is determined in accordance with the provisions of the Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997. However, to work out your residency status, you must also consider the requirements of the tax treaty. Most tax treaties include a 'tie-breaker' test under which a dual resident is deemed to be a resident solely of one of the two countries for the purposes of taxation.

Work it out

To work out if you are an Australian resident for tax purposes as:

End of work it out
    Last modified: 13 Aug 2014QC 17925