If you are performing research or consultancy work for a non-resident, you must consider the implications of international taxation. UQ is considered a tax-exempt organisation in Australia, but this may not be the case in a foreign country.

If the University has continuous and regular activity in a foreign country, it may result in the University having a permanent establishment in that country. This can result in significant costs and you should contact the UQ Tax team before entering into any formal arrangements.

There may also be personal tax implications for UQ staff if you are working overseas.

Read the International Tax Policy [9.65.04] for more information, including dealings with the United States of America.

Double tax agreement (DTA)

If you need to pay a non-Australian resident, complete either the:

There may be double tax agreement (DTA) implications when paying non-Australian visiting academics and occupational trainees including withholding tax.

Read the double tax agreement (DTA) schedule (PDF, 269KB) to determine if DTA applies in their country of origin.