AUSTRALIAN TAX TREATIES
The existing taxes to which this Agreement shall apply are:
(a) in Australia, the income tax imposed under the federal law of Australia;
(hereinafter referred to as " Australian tax " ).
(b) in Mauritius, the income tax;
(hereinafter referred to as " Mauritius tax " ). 2
This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other within a reasonable period of time of any substantial changes to the taxation laws covered by this Agreement. 3
This Agreement shall not apply to taxes imposed by states, municipalities, local authorities or other political subdivisions, or possessions of a Contracting State.
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