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Abstract

Historically, the Courts have not enforced the revenue laws of foreign governments. However, there have been developments internationally through the OECD to reverse that historic limitation on the collection of foreign country taxes. As a result of these changes Australia has adopted, in its bi-lateral tax treaties (DTAs) since 2005, a mutual assistance in tax debt collections article. These DTA changes have been reinforced with changes to Australia’s domestic law. This article explores the extent to which the historical position has been altered.

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