Australian Tax Treaties
As amended by the United States Protocol (No 1)
Income from real property may be taxed by the Contracting State in which such real property is situated.
(2)
For the purposes of this Convention:
(i) a leasehold interest in land, whether or not improved, shall be regarded as real property situated where the land to which the interest relates is situated; and
(ii) rights to exploit or to explore for natural resources shall be regarded as real property situated where the natural resources are situated or sought.
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