Legislation

ITAA 1997 s 3 extends the operation of the TAA to these external Australian Territories, it does not prevent the broader extraterritorial application of provisions within the TAA where it is required either expressly or by necessary implication (see for instance section 255-40, Division 263 and subsection 284-145(3)

ATO documents that consider ITAA 1997 s 3 extends the operation of the TAA to these external Australian Territories, it does not prevent the broader extraterritorial application of provisions within the TAA where it is required either expressly or by necessary implication (see for instance section 255-40, Division 263 and subsection 284-145(3)

1 document

TD 2010/D1 (Finalised)replacedTD · 2010

Income tax and fringe benefits tax: can a non-resident employer be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953 ? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?