House of Lords (Members’ Taxation Status) Bill [HL]

As I understand the situation, the noble Baroness is right that the dual taxation treaty would not apply. However, I think that any taxation she was required to pay in Australia would be deducted from what could be set against her liability to pay taxation in this country. I accept that the noble Baroness may have a point with regard to dual taxation treaties; that is a point that we should perhaps look at again.