What is a double taxation agreement? An individual can be a resident of more than one country at the same time.
In this circumstance, a Double Tax Agreement (DTA) may operate to preclude or limit Australia’s taxing right over certain classes of income derived by an individual who qualifies as a resident of Australia for domestic law purposes but is solely a resident of a treaty partner country for purposes of the relevant DTA.
Australia has entered into double taxation agreements with many countries. They operate to prevent double taxation and fiscal evasion, and foster co-operation between Australia and other international tax authorities by enforcing their respective tax laws.