AUSTRALIAN TAX TREATIES

Norwegian Convention  

CONVENTION BETWEEN AUSTRALIA AND THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION  

ARTICLE 19   Students  
Payments which a student who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is temporarily present in the first-mentioned State solely for the purpose of the student ' s education receives for the purpose of the student ' s maintenance or education shall not be taxed in that State, provided that such payments arise from sources outside that State.




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