Consultation
Fringe Benefits Tax (FBT) Reform living-away-from-home benefits
Name
Mr Rob Jamieson
Organisation
Email
robert.jamieson@au.pwc.com
Are you submitting on behalf of your Company
No
Do you want your submission to be confidential
No
Accessibility Statement
Submission files
Support files
Submission text
Given that the tax treaty in place with the UK and other countries states that ?Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.? am I right to assume that the definition of temporary resident within the exposure draft will be defined in line with existing tax legislation and mean any person who is living and working in Australia? 
And as such existing 457 visa holders will be treated in the same manner as Australian passport holders and afforded the 2 year transition?