Proportional Income - Agreement with Malta

Proportional income

Article 8 of the Agreement with Malta provides that only a proportion of Maltese benefit is to be assessed as income when calculating the rate of Australian benefit paid overseas. This concessional treatment only applies when a person's Australian benefit is proportional as in See for the general method of working out proportional income.

Act reference: SS(IntAgree)Act Schedule 6 Malta

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

Last reviewed: 16 May 2016