AUSTRALIAN TAX TREATIES

New Zealand Convention  

CONVENTION BETWEEN AUSTRALIA AND NEW ZEALAND FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND FRINGE BENEFITS AND THE PREVENTION OF FISCAL EVASION  

CHAPTER I - SCOPE OF THE CONVENTION  

ARTICLE 1   Persons Covered  

1.  
This Convention shall apply to persons who are residents of one or both of the Contracting States.

2.  
[ ATO Notation: REPLACED by paragraph 1 of Article 3 of the MLI] In the case of an item of income (including profits or gains) derived by or through a person that is fiscally transparent with respect to that item of income under the laws of either State, such item shall be considered to be derived by a resident of a State to the extent that the item is treated for the purposes of the taxation law of such State as the income of a resident.


 

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