AU1.4.1ÌýÌýÌýÌý Income tax
As with Australian residents, the tax payable by individuals who are non-residents of Australia is calculated as the product of taxable income multiplied by the applicable tax rates, less tax offsets. Taxable income is calculated as the difference between assessable income and allowable deductions.
Subject to the provisions of international tax treaties designed to prevent double taxation, the assessable income of individuals who are not tax resident in
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