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NR holding ‘working holiday visa’ in liable to tax on income earned in Australia: Federal Court of Australia

August 19, 2020[2020] 118 267 (FC-Australia)

INTERNATIONAL TAXATION : Where Taxpayer was a citizen of United Kingdom and holder of a working holiday visa under subclass 417 and earned 'working holiday taxable income' in Australia, she had been rightly assessed to tax in accordance with rates set out in Pt. III of Sch. 7 of Income Tax Rates Act, 1986

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