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Australian Resident

Answer
Jacques Leclerc
Posted Mon, 16 Sep 2024 17:04:51 GMT by Jacques Leclerc
What is the statutory authority for an australian resident's entitlement to a personal allowance? Clue: it is not s56 ITA 2007 or the Double Tax Treat (because of Article 25,5)
Answer
HMRC Admin 32 Response
Posted Wed, 25 Sep 2024 14:38:10 GMT by HMRC Admin 32 Response
Hi,
For the tax year ended 5 April 2010, Commonwealth citizens are entitled to personal allowances wherever resident. From 6 April 2010, individuals N & R Australia continue to be entitled to personal allowances.  
You will need to search legislation.gov for an answer to this question.
legislation.gov.uk
Thank you.

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