# The Double Taxation Relief (Taxes on Income) (Australia) Order 2003, Paragraph 4


Where by reason of the preceding provisions of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.

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Source: https://www.legislation.gov.uk/ukdsi/2003/0110474864/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.