Australian Tax Treaties
Fijian Agreement
AGREEMENT BETWEEN AUSTRALIA AND FIJI FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
ARTICLE 21
Australian Government
'
s Bilateral Aid to Fiji
Notwithstanding anything elsewhere in this Agreement, income derived by any person from the participation in any capacity whatsoever of that person in the Australian Government ' s Bilateral Aid Program to Fiji shall be exempt from Fiji tax if:
(a) that person is not a resident of Fiji for the purposes of Fiji tax, or is a resident of Fiji for the purposes of Fiji tax solely for the purpose of such participation; and
(b) that income is derived from the aid fund and is, or upon the application of this Article will be, subject to tax in Australia.
Notwithstanding anything elsewhere in this Agreement, income derived by any person from the participation in any capacity whatsoever of that person in the Australian Government ' s Bilateral Aid Program to Fiji shall be exempt from Fiji tax if:
(a) that person is not a resident of Fiji for the purposes of Fiji tax, or is a resident of Fiji for the purposes of Fiji tax solely for the purpose of such participation; and
(b) that income is derived from the aid fund and is, or upon the application of this Article will be, subject to tax in Australia.
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