Document ID: chunk:federal_register_of_legislation:C2004A04052:schedule:29:p59
Version: federal_register_of_legislation:C2004A04052
Segment Type: schedule
Provision Reference: sch 29 (pt 59/64)
Character Range: 147847–150346

resident of Fiji for the purposes of Fiji tax, or is a resident of Fiji for the purposes of Fiji tax solely for the purpose of such participation; and

     (b) that income is derived from the aid fund and is, or upon the application of this Article will be, subject to tax in Australia.

ARTICLE 22

Students and Trainees

Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his or her education or training, receives payments from sources outside that other State for the purpose of the student's or trainee's maintenance, education or training, those payments shall be exempt from tax in that other State.

ARTICLE 23

Income Not Expressly Mentioned

(1) Items of income of a resident of one of the Contracting States which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that State.

(2) However, any such income derived by a resident of one of the Contracting States from sources in the other Contracting State may also be taxed in that other State.

(3) The provisions of paragraph (1) shall not apply to income derived by a resident of one of the Contracting States where that income is effectively connected with a permanent establishment or fixed base situated in the other Contracting State. In such a case, the provisions of Article 7 or 14, as the case may be, shall apply.

SCHEDULE 2—continued

ARTICLE 24

Source of Income

(1) Profits, income or gains derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8 and 10 to 19 and Article 23 may be taxed in the other Contracting State, shall for the purposes of the law, relating to tax, of that other Contracting State be deemed to be income from sources in that other State.

(2) Profits, income or gains derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8, 10 to 19 and Article 23 may be taxed in the other Contracting State, shall for the purposes of Article 25 and of the law, relating to tax, of the firstmentioned State be deemed to be income from sources in the other State.

ARTICLE 25

Elimination of Double Taxation

(1) Subject to any provisions of the law of Fiji which may from time to time be in force and which relate to the allowance of a credit against Fiji tax of tax paid in