The Resource Confidential v Commissioner of Taxation : [2014] AATA 961

Confidential v Commissioner of Taxation : [2014] AATA 961

Label
Confidential v Commissioner of Taxation : [2014] AATA 961
Title
Confidential v Commissioner of Taxation : [2014] AATA 961
Contributor
Subject
Language
eng
Summary
Judgment by the Administrative Appeals Tribunal, Taxation Appeals Division, judgment date 23 December 2014. The taxpayer was an Australian citizen and resident who took up a 12-month contract to work in the Republic of Ireland. While in Ireland he was required to pay Irish income tax and also Pay Related Social Insurance (PRSI). The latter was levied only on employees and self-employed persons in respect of their income from employment. Payment of PRSI gave rise to entitlement to a number of benefits in the event of unemployment, injury, illness etc but the taxpayer, as a non-resident in Ireland, was not entitled to most of these benefits. He requested a private ruling from the Australian Tax Office that he could deduct from his income the amount of PRSI paid as a foreign tax paid on the ground that it was 'substantially similar' to income tax in Ireland (art 2(2) of the Australia-Ireland double taxation convention). In particular, the taxpayer argued that as he was not entitled to most of the benefits payable, in his particular circumstances, the PRSI amounted to a tax. The Tax Office ruled against him and he applied to the Administrative Appeals Tribunal for review of the ruling
Citation source
In: International tax law reports. - London. - Vol. 17 (2015),
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • employment income
  • social security
  • deductions
  • treaty interpretation
Label
Confidential v Commissioner of Taxation : [2014] AATA 961
Instantiates
Publication
Label
Confidential v Commissioner of Taxation : [2014] AATA 961
Publication

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