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INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 6 Convention with United States of America

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 6

Convention with United States of America

    The United States convention (as amended by the United States protocol (No.   1)) does not subject to Australian tax any interest paid by a resident of Australia to a resident of the United States of America that, apart from that convention, would not be subject to Australian tax.