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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 21
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ARTICLE 21Source of income
Income or gains derived by a resident of the United Kingdom which, under any one or more of Articles 6 to 8 and 10 to 16 and 18, may be taxed in Australia shall for the purposes of the laws of Australia relating to its tax be deemed to arise from sources in Australia.
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