AUSTRALIAN TAX TREATIES

Israeli Convention  

CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE STATE OF ISRAEL FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE  

9.  
With reference to paragraph 5 of Article 13 (Alienation of Property) of the Convention:

It is understood that paragraph 5 does not prevent a Contracting State from taxing a person who was its resident and has become a resident of the other Contracting State in respect of income, profits or gains that the person is treated as having derived up to the time of the change of residency, in accordance with the domestic law of the first-mentioned state.




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