AUSTRALIAN TAX TREATIES

Thai Agreement  

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

ARTICLE 21   Students and Trainees  
Where a student or trainee, 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 education or training, receives payments from sources outside the other State for the purposes of maintenance, education or training of the student or trainee, those payments shall be exempt from tax in the other State.




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