AUSTRALIAN TAX TREATIES
Income derived by an individual who is a resident of one of the Contracting States in respect of professional services or other independent activities of a similar character shall be taxable only in that State. However if that individual:
(a) has a fixed base regularly available in the other Contracting State for the purpose of performing those activities; or
(b) in a year of income or year of assessment, as the case may be, is present in that other Contracting State for a period or periods amounting to or exceeding 183 days,
so much of the income derived by the individual as is attributable to those activities may be taxed in that other State.(2)
The term " professional services " includes services performed in the exercise of independent scientific, literary, artistic, educational or teaching activities as well as in the exercise of the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
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