AUSTRALIAN TAX TREATIES

East Timor Sea Treaty  

TIMOR SEA TREATY BETWEEN THE GOVERNMENT OF EAST TIMOR AND THE GOVERNMENT OF AUSTRALIA  

Annex G under Article 13(b) of this Treaty  

ARTICLE 17   Miscellaneous  
In any case where income, profits or gains are not derived from the JPDA as that term is used in Article 5 , for the purposes of this Code, neither Contracting State shall tax those income, profits or gains on a basis, in effect, of their source in the JPDA.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.