Document ID: chunk:federal_register_of_legislation:C2009A00105:schedule:49:p3
Version: federal_register_of_legislation:C2009A00105
Segment Type: schedule
Provision Reference: sch 49 (pt 3/5)
Character Range: 16821–19436

of the Party with which the individual's personal and economic relations are closer (centre of vital interests);
(b) if the Party in which the individual has their centre of vital interests cannot be determined, the individual shall be deemed to be a resident only of the Party of which the individual is a national;
(c) if the individual is a national of both Parties or of neither of them, the competent authorities of the Parties shall endeavour to resolve the question by mutual agreement.
4 Where by reason of paragraph 1 a person other than an individual is a resident of both Parties, then it shall be deemed to be a resident only of the Party in which its place of effective management is situated.
ARTICLE 5
Pensions and rETIREMENT Annuities
1 Pensions (including government pensions) and retirement annuities paid to an individual who is a resident of a Party shall be taxable only in that Party.  However, pensions and retirement annuities arising in a Party may be taxed in that Party where such income is not subject to tax in the other Party.
2 The term "retirement annuity" means:
(a) in the case of Australia, a superannuation annuity payment within the meaning of the taxation laws of Australia;
(b) in the case of the Isle of Man, an annuity payment within the meaning of the taxation laws of the Isle of Man; and
(c) any other similar periodic payment agreed upon by the competent authorities.
ARTICLE 6
Government Service
1 (a)  Salaries, wages and other similar remuneration, other than a pension or retirement annuity, paid by a Party or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Party or subdivision or authority shall be taxable only in that Party.
 (b)  However, such salaries, wages and other similar remuneration shall be taxable only in the other Party if the services are rendered in that Party and the individual is a resident of that Party who:
(i) is a national of that Party; or
(ii) did not become a resident of that Party solely for the purpose of rendering the services.
2 Notwithstanding the provisions of paragraph 1, salaries, wages and other similar remuneration in respect of services rendered in connection with any trade or business carried on by a Party or a political subdivision or a local authority thereof may be taxed in accordance with the laws of a Party.
ARTICLE 7
Students
 Payments which a student or business apprentice, who is or was immediately before visiting a Party a resident of the other Party and who is temporarily present in the first‑mentioned Party solely for the purpose of their