Australian Tax Treaties
If, under any Agreement or Convention concluded by the Philippines, a resident of any other country is exempt from -
(a) the Philippine income tax on gross billings relating to the operation of aircraft in international traffic; or
(b) the Philippine business tax on gross receipts relating to the operation of ships or aircraft in international traffic,
the Philippines will grant a corresponding exemption to residents of Australia and Australia will grant a corresponding exemption to residents of the Philippines.
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