Income tax: the interpretation of the general exclusion provision of the Dependent Personal Services Article, or its equivalent, of Australia's Double Tax Agreements

TR 2003/11 deals with the interpretation of the general exclusion provision under the Dependent Services Article, or its equivalent in Australia's tax treaties, in particular, the meaning of the term 'employer' for the purposes of that provision.

Draft Taxation Ruling TR 2012/D4, which issues today, provides the Commissioner's view on the meaning of the term 'employer' and determining who the employer is for the purposes of the Income from Employment article following the publication of the Commentary on Article 15 [1] of the OECD Model Tax Convention on Income and on Capital as at 22 July 2010. The views expressed in TR 2003/11 have been incorporated into TR 2012/D4 to the extent they still apply.