AUSTRALIAN TAX TREATIES

United States Convention  

United States Protocol (No 1)  

ARTICLE 8  
Article 12 of the Convention is amended by:


(a) omitting " 10 " and substituting " 5 " in paragraph (2); and


(b) omitting sub-paragraph (a) of paragraph (4) and substituting:


" (a) payments or credits of any kind to the extent to which they are consideration for the use of or the right to use any:

(i) copyright, patent, design or model, plan, secret formula or process, trademark or other like property or right;

(ii) motion picture films; or

(iii) films or audio or video tapes or disks, or any other means of image or sound reproduction or transmission for use in connection with television, radio or other broadcasting; " .



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