Bernard Durkan (Kildare North, Fine Gael)
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202. To ask the Minister for Finance if any bilateral arrangements exists with Australia whereby a refund of income tax paid could be made to a person (details supplied); and if he will make a statement on the matter. [34433/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that refunds of income tax for 2013 to 2015 inclusive were made to the person concerned and that a refund for 2016 will issue shortly.  

I understand there is a double taxation agreement (DTA)  between Ireland and Australia. Revenue has advised me that they have no information regarding any employment or tax paid in Australia by the person concerned.  If the person concerned paid income tax in Australia, she may, as an Irish resident, be entitled to credit some or all of that tax against Irish tax in accordance with Article 25 of the agreement, which deals with relief for double taxation. 

Revenue will make direct contact with the person concerned to clarify what tax if any she has paid in Australia and Revenue can then determine whether she is entitled to a credit for such tax paid, having regard to the DTA.