Double taxation agreements help prevent individuals and businesses from being taxed twice on the same income across different countries.

Chris Garlick advises on double taxation agreements, international tax residency, foreign income, withholding tax and cross-border taxation disputes involving Australian and overseas tax authorities.

Need advice on international tax issues or treaty interpretation? Call 0417 427 535 for specialist taxation advice.

Double Taxation Agreement Australia

Why DTAs Matter

If you’re an Australian resident earning foreign income — or a foreign resident earning income from Australian sources — a DTA may reduce or eliminate your liability in one of the jurisdictions. These treaties also:

• Provide rules for determining tax residency

• Reduce or eliminate withholding tax on dividends, interest, and royalties

• Clarify taxing rights on pensions, employment income, and capital gains

• Include mechanisms for resolving disputes through Mutual Agreement Procedures (MAPs)

How Christopher Garlick Can Help

As a senior barrister with experience in statutory interpretation and international tax, Christopher Garlick advises clients on:

• Whether a DTA applies to their circumstances

• How to claim relief from double taxation

• The correct application of treaty provisions under Australian law

• Disputes with the ATO involving DTA interpretations

• Residency conflicts and income source disputes

Common Situations Involving DTAs

• Australian expats working overseas and being taxed on foreign salaries

• Non-residents earning rental income from Australian property

• Businesses operating in multiple countries with complex tax obligations

• Disputes over tax residency where two countries claim taxing rights