10.13.8.40 Proportional Income - Agreement with Denmark

Proportional income

Article 8 of the Agreement with Denmark provides that only a proportion of any Danish benefit is assessed as income. This concessional treatment only applies when the person's Australian benefit is proportionalised as in 10.13.8.20. See 10.1.9.40 for the general method of working out proportional income.

Act reference: SS(IntAgree)Act Schedule 12 Denmark

Last reviewed: 20 March 2015