• Type: Publication series
  • Date: 2/14/2013

Australia – Ruling Outlines ATO’s View of “Employer” for Short-Term Visit Exception 

KPMG in Australia reports on a tax authority ruling that outlines the Commissioner’s view of the term “employer” for the purposes of the short-term visit exception under Australia’s tax treaties. The ruling ceases use of the term “economic employer” and appears to take a more holistic view of the total employment relationship.


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