Document ID: chunk:federal_register_of_legislation:C2004A04052:schedule:29:p56
Version: federal_register_of_legislation:C2004A04052
Segment Type: schedule
Provision Reference: sch 29 (pt 56/64)
Character Range: 140267–143064

shares or comparable interests in a company, the assets of which consist wholly or principally of real property as defined in Article 6 in the other Contracting State, may be taxed in that other State.

(5) Nothing in this Agreement affects the application of a law of a Contracting State relating to the taxation of profits or gains of a capital

SCHEDULE 2—continued

nature derived from the alienation of property other than that to which any of paragraphs (1), (2), (3) and (4) apply.

ARTICLE 14

Independent Personal Services

(1) Income derived by an individual who is a resident of one of the Contracting States in respect of professional services or other independent activities of a similar character shall be taxable only in that State. However if such an individual:

     (a) has a fixed base regularly available to the individual in the Contracting State for the purpose of performing the individual's activities;

     (b) in a year of income, stays in that other Contracting State for a period or periods aggregating 183 days or more for the purpose of performing the individual's activities; or

     (c) in a year of income, derives gross remuneration (including expenses reimbursed to or borne on behalf of the individual or the value of any benefit provided in connection with those services or activities) in respect of the individual's activities in that other State, that is paid by a resident of that other State or is deductible in determining taxable profits of a permanent establishment or a fixed base situated in that other State and that exceeds eight thousand Australian dollars or its equivalent in Fijian dollars,

so much of the income derived by the individual as is attributable to activities so performed may be taxed in that other State.

(2) The Treasurer of Australia and the Minister of Finance of Fiji may agree in letters exchanged for the purpose to variations in the amount specified in subparagraph (1) (c) and any variations so agreed shall have effect according to the tenor of the letters.

(3) The term "professional services" includes services performed in the exercise of independent scientific, literary, artistic, educational or teaching activities, as well as in the exercise of independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

ARTICLE 15

Dependent Personal Services

(1) Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by an individual who is a resident of one of the Contracting States in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such

SCHEDULE 2—continued

remuneration as is derived from that exercise