On 30 October 2019, His Honour: Justice Logan, in the Federal Court, held that a UK backpacker did not have to pay the ‘backpackers tax’ on her Australian income – because the ‘anti-discrimination clause, in the relevant Double Tax Agreement, prevented it. See also related Tax Technical article.

See below for a summary of the case.

FJM 10.11.19

[Tax Month – October 2019]

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