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The Double Taxation Relief (Taxes on Income) (Australia) Order 2003
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- 2003 No. 3199
- SCHEDULE
- PART I
- ARTICLE 24
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ARTICLE 24Partnerships
Where a partnership is treated as a taxable unit under the law of a Contracting State and under any provision of this Convention is entitled, as a resident of that State, to relief from tax in the other Contracting State on any income or gains, that provision shall not be construed as restricting the right of that other State to tax any member of the partnership who is a resident of that other State on that member’s share of such income or gains; but any such income or gains shall be treated for the purposes of Article 22 of this Convention as income or gains from sources in the first-mentioned State.
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