Australian Tax Treaties
Notwithstanding the provisions of Articles 7 and 14 , income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste or a musician, or as a sportsperson, from that person ' s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2
Where income in respect of personal activities exercised by an entertainer or a sportsperson in that person ' s capacity as such accrues not to that person but to another person, that income may, notwithstanding the provisions of Articles 7 and 14 , be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
3
The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or sportspersons if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or, in the case of the Federal Republic of Germany, of its States (L ä nder), or political subdivisions or local authorities thereof. In such a case, the income is taxable only in the Contracting State in which the entertainer or sportsperson is a resident.
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