AUSTRALIAN TAX TREATIES

Turkish Convention  

CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION  

8.  
In respect of paragraph 3 of Article 18, it is understood that in the case of payments arising in Australia, the term " lump sums in lieu of the right to receive a pension, annuity or other similar periodic remuneration " does not include a departing Australia superannuation payment made to a person who has worked in Australia while visiting on an eligible temporary resident visa.

This Protocol shall form an integral part of the Convention.




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