AUSTRALIAN TAX TREATIES
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
The following Article is inserted before Article 1 of the Agreement:
" ARTICLE 1A
This Agreement shall apply to persons who are residents of one or both of the Contracting States. "