IPCC CLEARED
108 Points
Joined February 2011
As client is ROR global income is taxable in India as per IT act.\
Moreover India - Australlia DTAA clause 15 says
Notwithstanding the provisions of paragraph (1), remuneration derived by an individual who is a resident of one of the Contracting States in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if :
(a) the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days in a year of income of that other State;
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other State; and
(c) the remuneration is not deductible in determining taxable profits of a permanent establishment or a fixed base which the employer has in that other State.
As you have mentioned that he is Resident so 2nd condition is violated .
So no doubt it will be taxed in India