Document ID: chunk:federal_register_of_legislation:C1963A00030:section:2:p3
Version: federal_register_of_legislation:C1963A00030
Segment Type: section
Provision Reference: s 2 (pt 3/5)
Character Range: 6309–9164

Australia.

(2) Where the legal incidence of any form of taxation in Australia depends upon residence or domicile, periods during which such contractors, sub-contractors, personnel and dependants are in Australia solely in connection with the establishment, maintenance or operation of the station shall not be considered as periods of residence therein, or as creating a change of residence or domicile, for the purposes of such taxation.

(3) Personal property which is situated in Australia solely by reason of such contractors, sub-contractors, personnel and dependants being in Australia, or carrying on business in Australia, wholly and exclusively in connection with the performance in Australia of a contract or contracts with the United States Government in connection with the project shall, in respect of the holding by, transfer by reason of the death of, or transfer to or by, those persons or companies, be exempt from taxation under the laws of the Australian Government relating to estate and gift duty.

(4) The last preceding paragraph shall apply only if the property concerned is subject, and is brought, to taxation under the laws of the United States relating to estate or gift tax, and shall not apply in relation to—

    (a) property held as, or for the purpose of, an investment;

    (b) intangible property registered, and copyright subsisting, in Australia; or

    (c) property held in connection with the carrying on in Australia of any business not otherwise referred to in this Article.

(5) A person or company shall not be disqualified from being a contractor, sub-contractor, or one of their personnel in respect of whom this Article applies by reason only of the contractor or sub-contractor having undertaken the performance in Australia of a contract for the United States Government in connection with a project, other than the station, agreed upon by the two Governments.

Article 10

(1) The Australian Government will facilitate the admission into and removal from Australia of equipment, materials, supplies and other property which are certified by the United States Government to be imported for use in the construction, maintenance or operation of the station and which it is certified at the time of entry are or will become the property of the United States Government. No duties, taxes or charges, except charges for services requested and rendered, will be levied or imposed on such items.

(2) Exemption from sales tax will be allowed by the Australian Government in respect of equipment, materials, supplies and other property purchased in Australia which the United States Government certifies are for use in the construction, maintenance or operation of the station and not for resale, provided that such equipment, materials, supplies and other property will become the property of the United States