AUSTRALIAN TAX TREATIES

Japanese Convention  

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

(19)  
With reference to paragraph 1 of Article 25 (Elimination of Double Taxation) of the Convention:

For the purposes of the paragraph, the income tax and the petroleum resource rent tax referred to in subparagraph (b) of paragraph 1 of Article 2 of the Convention shall be treated as a unified tax on income.




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