Backpacker tax decision – not necessarily a Pandora’s box

As detailed by Jackie Shelton, the High Court’s decision puts to rest the question many were asking after the Full Federal Court decision, of whether a person could ever benefit from the non-discrimination article.

The High Court’s unanimous decision in favour of the taxpayer in Addy vs Commissioner of Taxation [2021 HCA 34] represents an important clarification of the scope of the “non-discrimination” article in some of Australia’s bilateral taxation agreements.  The decision overturns a majority verdict of the Full Federal Court and is welcome in that it puts to rest the question many were asking after the Full Federal Court decision, of whether a person could ever benefit from the non-discrimin...

Sign in below or register now to read the full article

Authors: Jackie Shelton

Published Date: 10 November 2021