AUSTRALIAN TAX TREATIES

Romanian Agreement  

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

ARTICLE 20   Students  
Where a student, 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 present in that other State solely for the purpose of the student ' s education for a period not exceeding seven years, receives payments from sources outside that other State for the purpose of the student ' s maintenance or education, those payments shall be exempt from tax in that other State.




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