AUSTRALIAN TAX TREATIES

Hungarian Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE REPUBLIC OF HUNGARY 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 a Contracting State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of education or training, receives payments from sources outside that other State for the purpose of maintenance, education, or training, those payments shall be exempt from tax in that other State.




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