AUSTRALIAN TAX TREATIES

Kiribati Agreement  

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

ARTICLE 20   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 that other State solely for the purpose of the student ' s or trainee ' s education or training, receives payments from sources outside that other State for the purpose of the student ' s or trainee ' s maintenance, education, or training, those payments shall be exempt from tax in that other State.




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