Skip to content
tax-treaties.com
Find a pairAbout the sourcesResearch preview

Articles

Browse all articles
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 6 · Income from Real Property

English · original source edition

Unreviewed · applicability unverifiedNamed schedule only · parent volume incomplete
Original & source
§
ARTICLE 6 Income from Real Property 1. Income from real property may be taxed in the Contracting State in which the real property is situated. 2. In this Article, the term “real property”: (a) in the case of Australia, shall have the meaning which it has under the laws of Australia, and shall also include: (i) a lease of land and any other interest in or over land; (ii) a right to receive variable or fixed payments either as consideration for the exploitation of or the right to explore for or exploit, or in respect of the exploitation of, mineral deposits, oil or gas wells, quarries or other places of extraction or exploitation of natural resources; (b) in the case of China, shall have the meaning which it has under the laws of China, and shall also include: (i) property accessory to immovable property and livestock and equipment used in agriculture and forestry; (ii) rights to which the provisions of the general law respecting landed property apply; and (iii) usufruct of immovable property and rights to variable or fixed payments either as consideration for the exploitation of or the right to explore for or exploit, or in respect of the exploitation of, mineral deposits, sources and other natural resources; and (c) shall not include ships or aircraft. 3. Any interest, right or property referred to in any of the sub‑paragraphs of paragraph (2) shall be regarded as situated where the land, mineral deposits, oil or gas wells, quarries or natural resources, as the case may be, are situated. 4. The provisions of paragraph (1) shall apply to income from the direct use, letting or use in any other form of real property. 5. The provisions of paragraphs (1), (3) and (4) shall also apply to income from real property of an enterprise and to income from real property used for the performance of independent personal services.
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 6; English; unreviewed source text, current applicability unverified; /editions/au-cn-1988-convention-official-schedule-v1/en/articles/article-6/

Disclaimers

Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.

Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.

Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.

Noindex is not access control. This is a research preview, not a statement of authoritative or current law.

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.

Publisher wording including spelling, dash duplication and any [Signatures omitted] notice is preserved as published.

Preamble, signature and structural material are retained as reader supplements and search_units; importer must render and index them.

No independent present legal applicability, full amendment chain, or human wording review claimed.

Source authority, text completeness and currentness still require human review.

The named published source unit is approved for this noindex research preview. The parent volume is incomplete/truncated; approval does not cover the full volume.

Retained metadata & integrity record

← Article 5Article 7 →

All articles in this edition · Other editions for this pair

Treaty source library · research previewCoverage & limitationsOperator / AnbieterBisherige Quellenbibliothek