Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

Double Taxation Relief Manual: Guidance by country: Australia: Employments

The Agreement follows the general principles of the OECD Model Convention.

This means that earnings from employment of an individual who goes to work in Australia would normally be exempt from Australian tax if he fulfils the conditions of Article 14(2).

The time limit in Article 14(2)(a) is 183 days in any twelve month period for 2003-4 onwards.