Published Date: 1 Jun 2023
The High Court’s decision in Addy v FCT has drawn greater attention to the “non-discrimination article” in certain Australian double tax agreements. Australia is in the process of extending its treaty network and the article is an expected feature of future agreements, increasing its significance. The article prohibits each country from engaging in “tax discrimination” by imposing more burdensome taxation on nationals of the other country than is imposed on other taxpayers in the same circumstances. Importantly, the article potentially applies to state taxes as well as federal taxes. For example, Revenue NSW recently determined that “surcharge purchaser duty” and “surcharge land tax” will no longer be imposed on nationals of certain countries with double tax agreements with Australia containing a non-discrimination article. The authors discuss the history, structure and key elements of the article. They consider recent developments and implications in its application to both state and federal taxes.
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