AUSTRALIAN TAX TREATIES

United States Convention  

United States Protocol (No 1)  

ARTICLE 3  
Article 4 of the Convention is amended by:


(a) deleting " or " at the end of sub-paragraph (1)(b)(i) and inserting after that sub-paragraph the following:
" (ii) a United States citizen, other than a United States citizen who is a resident of a State other than Australia for the purposes of a double tax agreement between that State and Australia; or " ; and


(b) renumbering sub-paragraph (1)(b)(ii) as sub-paragraph (1)(b)(iii).


 

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