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ARTICLE 13 Alienation of Property (1) Income or gains derived by a resident of one of the Contracting States from the alienation or disposition of real property situated in the other Contracting State may be taxed in that other State. (2) For the purposes of this Article: (a) the term “real property situated in the other Contracting State”, where the United States is that other Contracting State, includes a United States real property interest, and real property referred to in Article 6 which is situated in the United States; and (b) the term “real property”, in the case of Australia, shall have the meaning which it has under the laws in force from time to time in Australia and, without limiting the foregoing, includes: (i) real property referred to in Article 6; (ii) shares or comparable interests in a company, the assets of which consist wholly or principally of real property situated in Australia; and (iii) an interst in a partership, trust or estate of a deceased individual, the assets of which consist wholly or principally of real property situated in Australia. (3) Income or gains derived by an enterprise of one of the Contracting States from the alienation of ships, aircraft or containers operated or used by it in international traffic shall, except to the extent to which that enterprise has been allowed depreciation in the other Contracting State in respect of those ships, aircraft or containers, be taxable only in that State, and income described in sub‑‑paragraph (4) (c) of Article 12 (Royalties) shall be taxable only in accordance with the provisions of Article 12. (4) For the purposes of this Article, real property consisting of shares in a company referred to in sub‑‑paragraph (2) (b) (ii), and interests in a partnership, trust or estate referred to in sub‑‑paragraph (2) (b) (iii), shall be deemed to be situated in Australia.