ARTICLE 3
Paragraphs (1) and (2) of Article 4 of the Convention shall be deleted and replaced by the following:
“(1) Subject to paragraph (2), for the purposes of this Convention, a person is a resident of a Contracting State if that person is a resident of that State for the purposes of its tax. A Contracting State or any political subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority is also a resident of that State for the purposes of this Convention.
(2) A person is not a resident of a Contracting State for the purposes of this Convention if the person is liable to tax in that State in respect only of income from sources in that State.”.
Australia / Canada · Australia–Canada 2002 amending Protocol
ARTICLE 3 ·
English · amending protocol
Unreviewed · applicability unverifiedNamed schedule only · parent volume incomplete
Citation to select or copy
Australia / Canada; International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 3A; source scope International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 3A; edition Protocol signed 23 January 2002; separate statutory source edition, not applied to base Convention; article 3; English; unreviewed source text, current applicability unverified; /editions/au-ca-2002-protocol-official-schedule-v1/en/articles/article-3/
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International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 3A
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db235f41b19825e96acd8ae62bd329b853ab3814c969cb4cf8ea623553a518c4Digest scope: exact complete named published source-unit capture; not full statutory volume or PDF binary
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Complete Schedule3A2002amending Protocol, ending before Schedule4; parent2010volume incomplete.
- Unit citation
- International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 3A
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Source language clause (not a claim of supplied translations): DONE at Canberra, this twenty‑third day of January 2002, in the English and French languages, the two versions being equally authentic.
- Edition
- Protocol signed 23 January 2002; separate statutory source edition, not applied to base Convention
- Text available here
- English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Signature
- 2002-01-23
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
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Amending Protocol is separate from the1980 Convention and is not a new treaty pair.
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