AUSTRALIAN TAX TREATIES

Italian Convention  

Italian Airline Profits Agreement  

CHAPTER III - TAXATION OF INCOME  

ARTICLE 21   Students  
Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in the other State solely for the purpose of his education, receives payments from sources outside the other State for the purpose of his maintenance or education, those payments shall be exempt from tax in the other State.




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