ARTICLE 21Gainful Occupation in Australia
For the purpose of Articles 13 and 14, a person shall be treated as having been gainfully occupied in Australia during:
(a)any period of service, whether in Australia or elsewhere, in the Defence Force of Australia; and
(b)any period of absence from Australia during which that person was an employee and was treated as being a resident of Australia within the meaning of any Act relating to the imposition, assessment and collection of a tax upon incomes in force in Australia.