|
|
|
|
|
Article 9 of the Agreement with Cyprus provides that only a proportion of any Cypriot benefit is to be assessed as income when calculating the rate of Australian benefit paid outside Australia. This concessional treatment only applies when a person's Australian benefit is proportionalised (10.1.9.20). The general method for working out proportional income is in 10.1.9.40 Calculating Proportional Income Under Agreements.
Act reference: SS(IntAgree)Act Schedule 11 Cyprus
_______________________________________________________
Last reviewed: 11 August 2011
