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Reference
PUB00495
Open Date
30 Oct 2024
Closing Date
11 Dec 2024
Status
Current

Tax residence – government service rule

This draft interpretation statement concerns the government service tax residence rule.  As part of updating IS 16/03: Tax residence, the discussion of the government service rule has been taken out of the residence statement and included in a separate draft statement.  The discussion has also been expanded to touch on the articles of double tax agreements that may need to be considered if the government service rule applies.

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Title Status Date
Tax residence Current 11 December 2024
Tax residence
Status
Current
Date
11 December 2024