Advice under development: Taxation Ruling TR 2013/1 Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties
Issue: Ordinary meaning of the term 'employee'
Category: Superannuation
Type of advice: Addendum to Taxation Ruling
Status: Under development
Expected completion: To be advised
Purpose: TR 2013/1 provides guidance on how to determine who is an 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties. We are currently reviewing it and have issued a draft update to reflect the decisions of the High Court in Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 and the Full Federal Court in JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76 .
Comments: For more information, see the Decision impact statement on Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 and the Decision Impact Statement on JMC Pty Ltd v Commissioner of Taxation [2023 FCAFC 76]. | The draft update to TR 2013/1 published on 29 April 2026. Comments period closed 12 June 2026.
Referenced documents: TR 2013/1 | [2022] HCA 1 | [2023] FCAFC 76 | Decision impact statement on Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd