ARTICLE 21
Income Not Expressly Mentioned
(1) Items of income of a resident of one of the Contracting States which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that State.
(2) However, if such income is derived by a resident of one of the Contracting States from sources in the other Contracting State, such income may also be taxed in the State in which it has its source.
(3) The provisions of paragraph (1) shall not apply to income derived by a resident of one of the Contracting States which is effectively connected with a permanent establishment situated in the other Contracting State. In such a case, the provisions of Article 7 (Business Profits) shall apply.
Australia / United States · Australia–United States 1982 convention
ARTICLE 21 · Income Not Expressly Mentioned
English · original source edition
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Australia / United States; International Tax Agreements Act1953, historical compilationC2010C00250, Schedule2; source scope International Tax Agreements Act1953, historical compilationC2010C00250, Schedule2; edition Official historical statutory compilation11March2010, prepared25March2010; treaty text is separate from2001protocol; article 21; English; unreviewed source text, current applicability unverified; /editions/au-us-1982-convention-bounded/en/articles/article-21/
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International Tax Agreements Act1953, historical compilationC2010C00250, Schedule2
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