Article 21
Other Income
1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income from real property as defined in paragraph 2 of Article 6, derived by a resident of a Contracting State who carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of the Convention and arising in the other Contracting State may also be taxed in the other Contracting State.
Australia / New Zealand · Australia–New Zealand 2009 Convention
Article 21 · Other Income
English · original source edition
Unreviewed · applicability unverified
Citation to select or copy
Australia / New Zealand; International Tax Agreements Amendment Act (No. 1) 2010, No. 13 of 2010, Schedule 1 item 18 (inserted Schedule 4); source scope International Tax Agreements Amendment Act (No. 1) 2010, No. 13 of 2010, Schedule 1 item 18 (inserted Schedule 4); edition 2009 Convention, signed 26 June 2009; printed in as-made Act No. 13 of 2010 (assented to 11 March 2010); MLI modifications not incorporated; article 21; English; unreviewed source text, current applicability unverified; /editions/au-nz-2009-convention-official-schedule-v1/en/articles/article-21/
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Source & edition
International Tax Agreements Amendment Act (No. 1) 2010, No. 13 of 2010, Schedule 1 item 18 (inserted Schedule 4)
- Official online text · named schedule Official source website ↗
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f901d01554db909a93334c91d8d3ad0b5fc22eb80df4aa00994985646bbfc3e2Digest scope: exact complete named published source-unit capture; not full statutory volume or PDF binary
Published source-unit scope
Complete 2009 New Zealand convention inserted as Schedule4 by item18; ends before item19 and unrelated Belgian protocol. Entire parent amending Act HTML extraction also retained complete.
- Unit citation
- International Tax Agreements Amendment Act (No. 1) 2010, No. 13 of 2010, Schedule 1 item 18 (inserted Schedule 4)
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Source language clause (not a claim of supplied translations): DONE at Paris this 26th day of June 2009, in duplicate in the English language.
- Edition
- 2009 Convention, signed 26 June 2009; printed in as-made Act No. 13 of 2010 (assented to 11 March 2010); MLI modifications not incorporated
- Text available here
- English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Signature
- 2009-06-26
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
This is the 2009 convention, not the terminated1995 predecessor.
Later MLI modifications are not incorporated into this source edition.
Original New Zealand legislation public TOC/whole HTML returned no extractable content; this is the complete Australian government statutory publication of the same2009 Convention.
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.
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The named published source unit is approved for this noindex research preview. The parent volume is retained separately; this reader covers only the named published source unit.