Part I 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
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Australia,
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains,
Have agreed as follows:
- ARTICLE 1Persons covered
- ARTICLE 2Taxes covered
- ARTICLE 3General definitions
- ARTICLE 4Residence
- ARTICLE 5Permanent establishment
- ARTICLE 6Income from real property
- ARTICLE 7Business profits
- ARTICLE 8Shipping and air transport
- ARTICLE 9Associated enterprises
- ARTICLE 10Dividends
- ARTICLE 11Interest
- ARTICLE 12Royalties
- ARTICLE 13Alienation of property
- ARTICLE 14Income from employment
- ARTICLE 15Fringe benefits
- ARTICLE 16Entertainers and sportspersons
- ARTICLE 17Pensions and annuities
- ARTICLE 18Government service
- ARTICLE 19Students
- ARTICLE 20Other income
- ARTICLE 21Source of income
- ARTICLE 22Elimination of double taxation
- ARTICLE 23Limitation of relief
- ARTICLE 24Partnerships
- ARTICLE 25Non-discrimination
- ARTICLE 26Mutual agreement procedure
- ARTICLE 27Exchange of information
- ARTICLE 28Members of diplomatic missions or permanent missions and consular posts
- ARTICLE 29Entry into force
- ARTICLE 30Termination