Two days after the Federal Court decided that the ‘backpacker tax’, imposed on a UK working holiday maker, was ineffective (as a breach of the UK-Aust Double Tax Agreement ‘anti-discrimination’ provisions), the Commissioner issued his 1 November 2019 statement, on the effect of this case. This was whilst he worked out if he would appeal the decision. See Tax Technical article about the Addy decision on 30.10.19. Subsequently (on 26.11.19) the Commissioner did announce he would appeal this decision (see related Tax Technical article).
See below for the Statement.