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Taxation Ruling

IT 2047W - Notice of Withdrawal


Australia/New Zealand Double Taxation Agreement Article 15 - teachers and professors



Notice of Withdrawal

Taxation Ruling IT 2047 is withdrawn with effect from today.

1. IT 2047 deals with the taxation of New Zealand teachers and professors visiting and working as teachers in Australia for periods of up to two years.

2. IT 2047 deals with Article 15 of the former Australia - New Zealand tax treaty. There is no similar article in the current treaty which was entered into in 2009.

3. IT 2047 has no ongoing relevance, and is therefore withdrawn without replacement.

Commissioner of Taxation

19 April 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-9N72KXS

ISSN: 2205-6122

Related Rulings/Determinations:
IT 2047

 


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