{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/schedule/paragraph-1",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/schedule/paragraph-1.json",
  "legislation": "ukdsi/2003/0110474864",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Australia) Order 2003",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003",
  "path": "schedule/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The existing taxes to which this Convention shall apply are:\n(a) in the case of the United Kingdom:\n(i) the income tax;\n(ii) the corporation tax; and\n(iii) the capital gains tax;\n(b) in the case of Australia:\nthe income tax, the resource rent tax in respect of offshore projects relating to exploration for or exploitation of petroleum resources, and the fringe benefits tax, imposed under the federal law of Australia.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2003/0110474864/schedule/paragraph/1",
    "retrieved_at": "2026-10-30T15:24:59.208043+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}