{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003.json",
  "id": "ukdsi/2003/0110474864",
  "title": "The Double Taxation Relief (Taxes on Income) (Australia) Order 2003",
  "short_title": "Double Taxation Relief (Taxes on Income) (Australia) 2003",
  "long_title": "A Convention dealing with the avoidance of double taxation and fiscal evasion between the United Kingdom and Australia (“the Convention”) is set out in Part I of the Schedule to this Order.",
  "citation": "Draft 2003, ISBN 0110474864",
  "type": "ukdsi",
  "year": "2003",
  "number": "0110474864",
  "version": "current",
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  "provisions": [
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      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/introduction",
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    },
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      "path": "signature",
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    },
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      "number": "I",
      "heading": "CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF AUSTRALIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS",
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      "path": "schedule/paragraph/8",
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      "parent": "schedule/part/I/crossheading/permanent-establishment"
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    {
      "path": "schedule/part/I/crossheading/income-from-real-property",
      "kind": "crossheading",
      "number": "ARTICLE 6",
      "heading": "Income from real property",
      "url": null,
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    {
      "path": "schedule/part/I/crossheading/business-profits",
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    {
      "path": "schedule/part/I/crossheading/shipping-and-air-transport",
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    {
      "path": "schedule/part/I/crossheading/associated-enterprises",
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      "path": "schedule/part/I/crossheading/interest",
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      "heading": "Interest",
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      "path": "schedule/paragraph/9",
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      "path": "schedule/part/I/crossheading/royalties",
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    {
      "path": "schedule/part/I/crossheading/income-from-employment",
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    {
      "path": "schedule/part/I/crossheading/fringe-benefits",
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    {
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    {
      "path": "schedule/part/I/crossheading/students",
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      "number": "ARTICLE 19",
      "heading": "Students",
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      "heading": "Source of income",
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      "heading": "With reference to Article 5 (Permanent establishment),",
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      "heading": "With reference to Article 7 (Business profits),",
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