(1) Subject to the provisions of Articles 15, 17 and 18, salaries,
wages and other similar remuneration derived by an individual
who is a resident of a Contracting State in respect of an employ-
ment shall be taxable only in that State unless the employment
is exercised in the other Contracting State. If the employment is
so exercised, such remuneration as is derived from that exercise
may be taxed in that other State.
(2) Notwithstanding the provisions of paragraph 1, remunera-
tion derived by an individual who is a resident of a Contracting
State in respect of an employment exercised in the other Con-
tracting State shall be taxable only in the first mentioned State
if:
a) the recipient is present in the other State for a period or
periods not exceeding in the aggregate 183 days in any
twelve month period commencing or ending in the fiscal year
concerned; and
b) the remuneration is paid by, or on behalf of, an employer who
is not a resident of that other State; and
c) the remuneration is not borne by a permanent establishment
which the employer has in that other State.
(3) Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic may be
taxed in the Contracting State of which the enterprise operating
the ship or aircraft is a resident.
(4) Where, except for the application of this paragraph, a
fringe benefit is taxable in both Contracting States, the fringe
benefit will be taxable only in the Contracting State that has the
sole or primary taxing right in accordance with the Agreement in
respect of salary, wages or other similar remuneration from the
employment to which the fringe benefit relates. A Contracting
State has a “primary taxing right” to the extent that a taxing right
in respect of salary, wages or other similar remuneration from the
relevant employment is allocated to that State in accordance with
this Agreement and the other Contracting State is required to
provide relief for the tax imposed in respect of such remuneration
by the first-mentioned State.
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and English versions are present in the source and are identified by the signing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 1114 | de-australia-2016-base | de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17 | Article 14 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-australia-2016-base/en/articles/article-14/
Source, edition and limits
Source edition
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and English versions are present in the source and are identified by the signing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription