Proportional Income - Agreement with Canada

Proportional income

Article 7 of the Agreement with Canada provides that only a proportion of any Canadian benefit is assessed as income. This concessional treatment only applies when the person's Australian benefit is proportionalised ( For the general method of working out proportional income, see

Act reference: SS(IntAgree)Act Schedule 4 Canada

Policy reference: SS Guide Calculating Proportional Income under Agreements

Last reviewed: 21 September 2015