Taxation Ruling

TR 2003/11W

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

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Notice of Withdrawal

Taxation Ruling TR 2003/11 is withdrawn with effect from today.

1. 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.

2. 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.

Commissioner of Taxation
23 May 2012

References

ATO references:
NO 1-3WLMZBB

Related Rulings/Determinations:

TR 92/20
TR 2001/13

Subject References:
international tax
Double Tax Agreements
employment income
dependent personal services
deemed source rules
international hire of labour arrangements

Legislative References:
International Tax Agreements Act 1953 Sch 36, Art 15
International Tax Agreements Act 1953 Sch 36, Art 15(1)
International Tax Agreements Act 1953 Sch 36, Art 15(2)
International Tax Agreements Act 1953 Sch 36, Art 15(2)(a)
International Tax Agreements Act 1953 Sch 36, Art 15(2)(b)
International Tax Agreements Act 1953 Sch 36, Art 23

Case References:
FC of T v Mitchum
(1965) 113 CLR 401
39 ALJR 23
13 ATD 497

FC of T v French
(1957) 98 CLR 398
11 ATD 288
Commissioner of Inland Revenue v JFP Energy Incorporated
[1990] 3 NZLR 536
(1990) 12 NZTC 7,176