Proportional Income - Agreement with Austria

Proportional income

Article 12 of the Agreement with Austria provides that only a proportion of any Austrian benefit is assessed as income. This concessional treatment only applies when the person's Australian benefit is calculated using the outside Australia rate in See for the general method of working out proportional income.

Act reference: SS(IntAgree)Act Schedule 10 Austria

Policy reference: SS Guide Outside Australia Rate - Agreement with Austria, Calculating proportional income under agreements

Last reviewed: 20 March 2017