I am aware of the double taxation agreement that Ireland has with Australia but I'm not sure how it applies to my own situation, as an individual:
I moved back from Australia last year (December) and have been employed full-time since January 2014 and am paying tax in the higher bracket. I have received a payment from my old job in Australia for leave that I was entitled to for a part of 2014. There was a small amount of tax paid on this in Australia as the amount wasn't much over the tax free threshold.
I understand that I shouldn't be double taxed on this (when I bring the money home), but is this rule based on the combined earnings? i.e I would be liable to pay tax in Ireland on it at the higher rate but could get the small amount of tax i paid on it in Australia back?
I moved back from Australia last year (December) and have been employed full-time since January 2014 and am paying tax in the higher bracket. I have received a payment from my old job in Australia for leave that I was entitled to for a part of 2014. There was a small amount of tax paid on this in Australia as the amount wasn't much over the tax free threshold.
I understand that I shouldn't be double taxed on this (when I bring the money home), but is this rule based on the combined earnings? i.e I would be liable to pay tax in Ireland on it at the higher rate but could get the small amount of tax i paid on it in Australia back?