AUSTRALIAN TAX TREATIES

East Timor Sea Treaty  

TIMOR SEA TREATY BETWEEN THE GOVERNMENT OF EAST TIMOR AND THE GOVERNMENT OF AUSTRALIA  

Annex G under Article 13(b) of this Treaty  

ARTICLE 15   Fringe benefits  
For the purposes of the taxation law of Australia, the amount of Australian fringe benefits tax payable in relation to fringe benefits provided to employees in a year, in respect of employment exercised in the JPDA, shall be:


(a) in the case of such employees who are residents of Australia, the fringe benefits tax may be applied without reduction;


(b) in respect of employees who are residents of East Timor, the fringe benefits tax shall not be applied; and


(c) in respect of employees who are not residents of either Contracting State, the amount payable shall be reduced by the reduction percentage.




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