ARTICLE 2
Article 2 of the Convention is amended by omitting paragraph (1) and substituting:
“(1) The existing taxes to which this Convention shall apply are:
(a) in the United States: the Federal income taxes imposed by the Internal Revenue Code; and
(b) in Australia:
(i) the Australian income tax, including tax on capital gains; and
(ii) the resource rent tax in respect of offshore projects relating to exploration for or exploitation of petroleum resources,
imposed under the federal law of Australia.”.
Citation to select or copy
Australia / United States; International Tax Agreements Act1953, historical compilationC2010C00250, Schedule2A; source scope International Tax Agreements Act1953, historical compilationC2010C00250, Schedule2A; edition Official historical statutory compilation11March2010, prepared25March2010; treaty text is separate from2001protocol; article 2; English; unreviewed source text, current applicability unverified; /editions/au-us-2001-protocol-bounded/en/articles/article-2/
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Source & edition
International Tax Agreements Act1953, historical compilationC2010C00250, Schedule2A
Official historical statutory compilation11March2010, prepared25March2010; treaty text is separate from2001protocol
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English
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