Taxation Ruling IT 2133A - Addendum - Income tax : Australia - US double taxation convention 1953 : Article XIII - lecturer







Taxation Ruling IT 2133 is amended by the following paragraph; | Taxation Ruling IT 2133 discusses Article XIII of the former Australia/U.S.A. Double Tax Agreement, signed in 1953 which formed Schedule 2 of the Income Tax (International Agreements) Act 1953. However, there is no equivalent article in the present agreement, which was signed in 1982. Consequently this Ruling has no application under current law to U.S. residents. Provisions similar to Article XIII have been retained in other older style agreements, such as those with Japan, Germany, the Netherlands and Belgium. Therefore, to the extent the principles expressed in this Ruling apply to those agreements the Ruling has current application. | Commissioner of Taxation 29/9/94


Related rulings: IT 2133