Double Tax Agreement Essentials
Recorded 16 October 2025.
This webinar walks you through the process that needs to be followed and the issues that can arise when applying DTAs in practice.
When DTAs need to be considered
A practical guide to interpreting and applying DTAs
The exemptions and concessions contained in many DTAs
Recorded 16 October 2025
If you’ve ever looked at a Double Tax Agreement (DTA) and felt overwhelmed by the legalese - you’re not alone. But overlooking or misapplying a DTA can cost your client dearly.
The language used in DTAs can be difficult to understand and even more difficult to apply to client scenarios. In this practical and highly relevant webinar, Michael Carruthers takes you through the process that should be followed and explains the common features of many of the DTAs that Australia has with other countries. In many cases, a DTA will provide your client with more favourable tax treatment – the problem is that practitioners often overlook the existence of DTAs or make mistakes when trying to apply DTAs to their clients.
Whether your clients are expats, foreign investors, or businesses with cross-border dealings, this session will give you the edge.
Total 1.25 CPD Hours
- Work through the tie-breaker tests when someone is a resident of two countries for tax purposes
- Determine where business profits can (and cannot) be taxed
- Explain the taxation of employment income, including special exemptions that often apply for short-term assignments
- Determine which withholding rates apply to dividends, interest and royalties, including situations where no tax is payable
- Identify the special tax rules for pensions, government service, director’s fees and consulting income
Michael Carruthers
Tax Director, Knowledge Shop
Michael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.
Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry. He was a long-term member of the advisory panel for the Board of Taxation and was a member of the reference group for the Board’s review of small business concessions.
He was also an expert panel member for the Board’s review of tax impediments facing small business.
Double Tax Agreement Essentials
Tax & Accounting
1.25 hours | 1 modules
Investment per person:
$213.64
+ GST
Team cost:
$540.91
+ GST
You can’t use team rate, please either signup or login to access team rates
CPD Hours: 1.25 hrs
FS
SMSF
Tax Accounting
General