AUSTRALIAN TAX TREATIES

Swiss Convention  

PROTOCOL  

10  
Ad Article 13

The provisions of Article 13 shall not affect the right of Australia to tax, in accordance with its laws, income, profits or gains from the alienation of any movable property derived by an individual who is a resident of Australia at any time during the year of income in which the property is alienated, or has been so resident at any time during the 4 years immediately preceding the year of alienation.




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