AUSTRALIAN TAX TREATIES

Irish Agreement  

AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS  

ARTICLE 6   Limitation of Relief  
Where under any provision of this Agreement income is relieved from tax in one of the Contracting States and, under the law in force in the other Contracting State -


(a) the income or a part thereof is exempt from tax; or


(b) a person, in respect of the said income, is subject to tax by reference to the amount thereof which is remitted to or received in that other State, and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned State shall apply -


(c) where (a) above applies, only to so much of the income as is not exempt from tax in the other State; or


(d) where (b) above applies, only to so much of the income as is remitted to or received in the other State.


 

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