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Wednesday, 19 March 1980
Page: 853

Senator Colston asked the Minister representing the Treasurer, upon notice, on 20 February 1980:

What were the arrangements made to exempt from income tax the earnings of overseas teachers who taught in Queensland from January 1974 to December 1979.

Senator Carrick - The Treasurer has provided the following answer to the honourable senator's question:

The Commissioner of Taxation has stated that most of the overseas teachers who taught in Queensland during the period in question came from New Zealand, the United Kingdom, Canada or the United States. The Double Taxation Agreements between Australia and each of those countries exempt from Australian tax the remuneration for teaching in Australia of a teacher, normally resident in the other country, who visits Australia for a period not exceeding two years for the purpose of teaching at a university, college, school or other educational institution. In the case of visiting teachers from New Zealand or the United Kingdom the exemption is conditional upon the remuneration being subject to tax in the other country. The remuneration of any overseas teacher to whom, at any time in the period mentioned, these provisions did not apply would have been taxable in the ordinary way.

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