‘Backpacker tax’ held to be invalid by the Federal Court – based on ‘non-discrimination’ clauses in a number of our key Double Tax Agreements
On 30 October 2019, the Australian Financial Review published an article by Tom McIlroy, titled: ‘Discrimination based on nationality’: backpacker tax ruled invalid. This is about the effect of non-discrimination clauses in various key Double Tax Agreements (DTAs). See related Tax Technical article. See below for the article. FJM 5.12.19 [Tax Month – October 2019] …