# The Double Taxation Relief (Taxes on Income) (Australia) Order 2003, Paragraph 5


Notwithstanding paragraph 4 of this Article, where by reason of paragraph 1 of this Article a company, which is a participant in a dual listed company arrangement, is a resident of both Contracting States then it shall be deemed to be a resident only of the Contracting State in which it is incorporated, provided it has its primary stock exchange listing in that State.

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Source: https://www.legislation.gov.uk/ukdsi/2003/0110474864/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.