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1ARTICLE 1 · Personal Scope2ARTICLE 2 · Taxes Covered3ARTICLE 3 · General Definitions4ARTICLE 4 · Resident5ARTICLE 5 · Permanent Establishment6ARTICLE 6 · Income from Real Property7ARTICLE 7 · Business Profits8ARTICLE 8 · Shipping and Air Transport9ARTICLE 9 · Associated Enterprises10ARTICLE 10 · Dividends11ARTICLE 11 · Interest12ARTICLE 12 · Royalties13ARTICLE 13 · Alienation of Property14ARTICLE 14 · Independent Personal Services15ARTICLE 15 · Dependent Personal Services16ARTICLE 16 · Directors’ Fees17ARTICLE 17 · Artistes and Athletes18ARTICLE 18 · Pensions19ARTICLE 19 · Government Service20ARTICLE 20 · Professors and Teachers21ARTICLE 21 · Students and Trainees22ARTICLE 22 · Other Income23ARTICLE 23 · Methods of Elimination of Double Taxation24ARTICLE 24 · Mutual Agreement Procedure25ARTICLE 25 · Exchange of Information26ARTICLE 26 · Diplomatic Agents and Consular Officers27ARTICLE 27 · Entry into Force28ARTICLE 28 · TerminationPublication heading and preamble · Publication heading and preambleSignature and concluding publication material · Signature and concluding publication material

28 articles · English

Source & edition
Country pairs / Australia / China

Australia / China · Australia–China 1988 income-tax Agreement

ARTICLE 13 · Alienation of Property

English · original source edition

Unreviewed · applicability unverifiedNamed schedule only · parent volume incomplete
Original & source
§
ARTICLE 13 Alienation of Property 1. Income or gains derived by a resident of a Contracting State from the alienation of real property referred to in Article 6 and, as provided in that Article, situated in the other Contracting State may be taxed in that other State. 2. Income or gains from the alienation of property, other than real property referred to in Article 6, that forms part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or pertains to a fixed base available to a resident of the first‑mentioned State in that other State for the purpose of performing independent personal services, including income or gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State. 3. Income or gains from the alienation of ships or aircraft operated in international traffic, or of property other than real property referred to in Article 6 pertaining to the operation of those ships or aircraft, shall be taxable only in the Contracting State of which the enterprise which operated those ships or aircraft is a resident. 4. Income or gains derived by a resident of a Contracting State from the alienation of shares or comparable interests in a company, the assets of which consist wholly or principally of real property in the other Contracting State of a kind referred to in Article 6, 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 gains of a capital nature derived from the alienation of property other than that to which any of paragraphs (1), (2), (3) and (4) apply.
Citation to select or copy

Australia / China; International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 28; source scope International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 28; edition Agreement signed 17 November 1988; 2010 statutory source edition; MLI modifications not incorporated; article 13; English; unreviewed source text, current applicability unverified; /editions/au-cn-1988-convention-official-schedule-v1/en/articles/article-13/

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Source & edition

International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 28

  • Official online text · named schedule Official source website ↗

    SHA-256 0e307be96cda43a5988a327d148e3838674162119c71060b976abd51f1da7099

    Digest scope: exact complete named published source-unit capture; not full statutory volume or PDF binary

Published source-unit scope

Complete Schedule28comprehensive1988income-tax Agreement, ending before Schedule29; not separate airline agreement Schedule26; parent2010volume incomplete.

Unit citation
International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 28
Selected source unit
Complete named published schedule; exact retained-source slice
Parent statutory volume
Incomplete/truncated; not admitted as a complete volume
Scope admission
Approved for noindex source-unit research preview; not a legal/currentness review

Source-scope approval receipt · Retained parent transport capture (incomplete)

Source language clause (not a claim of supplied translations): DONE in duplicate at Canberra this 17th day of November One thousand nine hundred and eighty‑eight in the English and Chinese languages, both texts being equally authentic.

Edition
Agreement signed 17 November 1988; 2010 statutory source edition; MLI modifications not incorporated
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
1988-11-17

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

Comprehensive income-tax Agreement, not the separately printed airline-profits agreement.

Source closing proves17November1988 signature; currentness and later MLI effects not independently certified.

Official statutory online text capture, not a verified Original PDF or original HTML transport-byte capture.

Only English manifestation supplied; no invented translation or cross-language alignment.

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