Commonwealth Numbered Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Download]
[Help]
INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT (No. 2) 1991 No. 214 of 1991 - SCHEDULE
SCHEDULE Section 5
SCHEDULES TO BE ADDED AT THE END OF THE PRINCIPAL ACT
"SCHEDULE 35 Section 3
AGREEMENT
BETWEEN
THE GOVERNMENT OF AUSTRALIA
AND
THE GOVERNMENT OF THE REPUBLIC OF INDIA
FOR
THE AVOIDANCE OF DOUBLE TAXATION
AND
THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME
The Government of Australia and the Government of the Republic of India,
Desiring to conclude an Agreement for the avoidance of double taxation and the
prevention of fiscal evasion with respect to taxes on income,
Have agreed as follows:
ARTICLE 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the
Contracting States.
ARTICLE 2
Taxes Covered
(1) The existing taxes to which this Agreement shall apply are:
(a) in Australia: the income tax, and the resource rent tax in respect of
offshore projects relating to exploration for or exploitation of
petroleum resources, imposed under the federal law of the Commonwealth
of Australia;
(b) in India:
(i) the income tax including any surcharge thereon; and
(ii) the surtax imposed on chargeable profits of companies.
(2) This Agreement shall also apply to any identical or substantially similar
taxes which are imposed under the federal law of the Commonwealth of Australia
or the law of the Republic of India after the date of signature of this
Agreement in addition to, or in place of, the existing taxes. The competent
authorities of the Contracting States shall notify each other of any
substantial changes which have been made in the laws of their respective
States relating to the taxes to which this Agreement applies.
ARTICLE 3
General Definitions
(1) For the purposes of this Agreement, unless the context otherwise requires:
(a) the term "Australia", when used in a geographical sense, excludes all
external territories other than:
(i) the Territory of Norfolk Island;
(ii) the Territory of Christmas Island;
(iii) the Territory of Cocos (Keeling) Islands;
(iv) the Territory of Ashmore and Cartier Islands;
(v) the Territory of Heard Island and McDonald Islands; and
(vi) the Coral Sea Islands Territory,
and includes any area adjacent to the territorial limits of Australia
(including the Territories specified in subparagraphs (i) to (vi) inclusive)
in respect of which there is for the time being in force, consistently with
international law, a law of Australia dealing with the exploitation of any of
the natural resources of the seabed and subsoil of the continental shelf;
(b) the term "India" means the territory of India and includes the
territorial sea and the air space above it, as well as any other
maritime zone in which India has sovereign rights, other rights and
jurisdictions, according to the Indian law and in accordance with
international law;
(c) the terms "Contracting State", "one of the Contracting States" and
"other Contracting State" mean, as the context requires, Australia or
India, the Governments of which have concluded this Agreement;
(d) the term "person" includes an individual, a company, any other body of
persons and any other entity which is treated as a taxable unit for
tax purposes;
(e) the term "company" means any body corporate or any entity which is
treated as a company or body corporate for tax purposes;
(f) the terms "enterprise of one of the Contracting States" and
"enterprise of the other Contracting State" mean an enterprise carried
on by a resident of Australia or an enterprise carried on by a
resident of India, as the context requires;
(g) the term "tax" means Australian tax or Indian tax, as the context
requires;
(h) the term:
(i) "Australian tax" means tax imposed by Australia; and
(ii) "Indian tax" means tax imposed by India, being tax to which this
Agreement applies by virtue of Article 2, but neither term includes
any amount which represents a penalty or fine or interest imposed
under the law of either Contracting State relating to its tax;
(i) the term "competent authority" means, in the case of Australia, the
Commissioner of Taxation or an authorised representative of the
Commissioner and, in the case of India, the Central Government in the
Ministry of Finance (Department of Revenue) or their authorised
representative; and
(j) the term "year of income", in relation to Indian tax, means "previous
year" as defined in the Income-tax Act, 1961. (2) In the application
of this Agreement by a Contracting State, any term not defined in this
Agreement shall, unless the context otherwise requires, have the
meaning which it has under the laws of that State from time to time in
force relating to the taxes to which this Agreement applies.
ARTICLE 4
Residence
(1) For the purposes of this Agreement, a person is a resident of one of the
Contracting States if the person is a resident of that Contracting State for
the purposes of its tax. However, a person is not a resident of a Contracting
State for the purposes of this Agreement if the person is liable to tax in
that State in respect only of income from sources in that State.
(2) Where, by reason of the provisions of paragraph (1), an individual is a
resident of both Contracting States, then the status of that person shall be
determined in accordance with the following rules:
(a) the person shall be deemed to be a resident solely of the Contracting
State in which a permanent home is available to the person;
(b) if a permanent home is available to the person in both Contracting
States, or in neither of them, the person shall be deemed to be a
resident solely of the Contracting State with which the person's
personal and economic relations are closer (centre of vital
interests). For the purposes of this paragraph, an individual's
citizenship of a Contracting State as well as that person's habitual
abode shall be factors in determining the degree of the person's
personal and economic relations with that Contracting State.
(3) Where, by reason of the provisions of paragraph (1), a person other than
an individual is a resident of both Contracting States, then it shall be
deemed to be a resident solely of the Contracting State in which its place of
effective management is situated.
ARTICLE 5
Permanent Establishment
(1) For the purposes of this Agreement, the term "permanent establishment"
means a fixed place of business through which the business of an enterprise is
wholly or partly carried on.
(2) The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction
of natural resources;
(g) a warehouse in relation to a person providing storage facilities for
others;
(h) a farm, plantation or other place where agricultural, pastoral,
forestry or plantation activities are carried on;
(i) premises used as a sales outlet or for receiving or soliciting orders;
(j) an installation or structure, or plant or equipment, used for the
exploration for or exploitation of natural resources;
(k) a building site or construction, installation or assembly project, or
supervisory activities in connection with such a site or project,
where thatsite or project exists or those activities are carried on
(whether separately or together with other sites, projects or
activities) for more than 6 months.
(3) An enterprise shall be deemed to have a permanent establishment in one of
the Contracting States and to carry on business through that permanent
establishment if:
(a) substantial equipment is being used in that State by, for or under
contract with the enterprise;
(b) it carries on activities in that State in connection with the
exploration for or exploitation of natural resources in that State; or
(c) it furnishes services, including managerial services and those
mentioned in subparagraphs (3) (h) to (k) of Article 12 but not those
services in respect of which payments or credits that are royalties as
defined in Article 12 are made, within one of the Contracting States
through employees or other personnel, but only if those services are
furnished within that State:
(i) for a period or periods aggregating more than 90 days within any 12
month period; or
(ii) for another enterprise if both enterprises are within either of the
relationships described in subparagraphs (1) (a) and (b) of Article 9.
(4) An enterprise shall not be deemed to have a permanent establishment merely
by reason of:
(a) the use of facilities solely for the purpose of storage or display of
goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the
enterprise solely for the purpose of storage or display;
(c) the maintenance of a stock of goods or merchandise belonging to the
enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of
purchasing goods or merchandise, or of collecting information, for the
enterprise; or
(e) the maintenance of a fixed place of business solely for the purpose of
advertising, for the supply of information, for scientific research,
or for similar activities which have a preparatory or auxiliary
character, for the enterprise. However, the preceding provisions of
this paragraph shall not apply where an enterprise of one of the
Contracting States maintains in the other Contracting State a fixed
place of business for any purpose other than those specified in this
paragraph.
(5) A person acting in one of the Contracting States on behalf of an
enterprise of the other Contracting State - other than an agent of an
independent status to whom paragraph (6) applies - shall be deemed to be a
permanent establishment of that enterprise in the firstmentioned State if:
(a) the person has, and habitually exercises in that State, an authority
to conclude contracts on behalf of the enterprise, unless the person's
activities are limited to the purchase of goods or merchandise for the
enterprise;
(b) the person has no such authority, but habitually maintains in that
State a stock of goods or merchandise from which the person regularly
delivers goods or merchandise on behalf of the enterprise;
(c) the person habitually secures orders in that State, wholly or
principally for the enterprise itself or for the enterprise and other
enterprises controlling, or controlled by or subject to the same
common control as, that enterprise; or
(d) in so acting, the person manufactures or processes in that State for
the enterprise goods or merchandise belonging to the enterprise.
(6) An enterprise of one of the Contracting States shall not be deemed to have
a permanent establishment in the other Contracting State merely because it
carries on business in that other State through a broker, general commission
agent or any other agent of an independent status, where that person is acting
in the ordinary course of the person's business as such a broker or agent.
However, when the activities of such a broker or agent are carried on wholly
or principally on behalf of that enterprise itself or on behalf of that
enterprise and other enterprises controlling, or controlled by or subject to
the same common control as, that enterprise, the person will not be considered
a broker or agent of an independent status within the meaning of this
paragraph.
(7) The fact that a company which is a resident of one of the Contracting
States controls or is controlled by a company which is a resident of the other
Contracting State, or which carries on business in that other State (whether
through a permanent establishment or otherwise), shall not of itself make
either company a permanent establishment of the other.
(8) The principles set forth in the preceding paragraphs of this Article shall
be applied in determining for the purposes of paragraph (5) of Article 11 and
paragraph (5) of Article 12 of this Agreement whether there is a permanent
establishment outside both Contracting States, and whether an enterprise, not
being an enterprise of one of the Contracting States, has a permanent
establishment in one of the Contracting States.
ARTICLE 6
Income from Real Property (Immovable Property)
(1) Income from real property may be taxed in the Contracting State in which
that property is situated.
(2) For the purposes of this Article, the term "real property":
(a) in the case of Australia, has the meaning which it has under the laws
of Australia and shall include:
(i) a lease of land and any other interest in or over land, whether
improved or not; and
(ii) a right to receive variable or fixed payments either as consideration
for the working of or the right to work or explore for, or in respect
of the exploitation of, mineral or other deposits, oil or gas wells,
quarries or other places of extraction or exploitation of natural
resources; and
(b) in the case of India, means such property which, according to the laws
of India, is immovable property and shall include:
(i) property accessory to immovable property;
(ii) rights to which the provisions of the general law respecting landed
property apply; and
(iii) usufruct of immovable property and rights to receive variable or
fixed payments either as consideration for the working of or the right
to work or explore for, or in respect of exploitation of, mineral or
other deposits, oil or gas wells, quarries or other places of
extraction or exploitation of natural resources.
(3) A lease of land, any other interest in or over land and any rights or
property referred to in any of the subparagraphs of paragraph (2) shall be
regarded as situated where the land, mineral or other deposits, oil or gas
wells, quarries, natural resources or property, as the case may be, are
situated or where the exploration may take place.
(4) The provisions of paragraph (1) shall apply to income derived from the
direct use, letting or use in any other form of real property.
(5) The provisions of paragraphs (1), (3) and (4) shall also apply to the
income from real property of an enterprise and to income from real property
used for the performance of independent personal services.
ARTICLE 7
Business Profits
(1) The profits of an enterprise of one of the Contracting States shall be
taxable only in that State unless the enterprise carries on business in the
other Contracting State through a permanent establishment situated therein. If
the enterprise carries on business as aforesaid, the profits of the enterprise
may be taxed in the other State but only so much of them as is attributable
to:
(a) that permanent establishment; or
(b) sales within that other Contracting State of goods or merchandise of
the same or a similar kind as those sold, or other business activities
of the same or a similar kind as those carried on, through that
permanent establishment.
(2) Subject to the provisions of paragraph (3), where an enterprise of one of
the Contracting States carries on business in the other Contracting State
through a permanent establishment situated therein, there shall in each
Contracting State be attributed to that permanent establishment the profits
which it might be expected to make if it were a distinct and separate
enterprise engaged in the same or similar activities under the same or similar
conditions and dealing wholly independently with the enterprise of which it is
a permanent establishment or with other enterprises with which it deals.
(3) In the determination of the profits of a permanent establishment, there
shall be allowed as deductions, in accordance with and subject to the
limitations of the law relating to tax in the Contracting State in which the
permanent establishment is situated, expenses of the enterprise, being
expenses which are incurred for the purposes of the business of the permanent
establishment (including executive and general administrative expenses so
incurred), whether incurred in the Contracting State in which the permanent
establishment is situated or elsewhere.
(4) No profits shall be attributed to a permanent establishment by reason of
the mere purchase by that permanent establishment of goods or merchandise for
the enterprise.
(5) Where the correct amount of profits attributable to a permanent
establishment is incapable of determination by the taxation authority of one
of the Contracting States or the ascertaining thereof by that authority
presents exceptional difficulties, nothing in this Article shall affect the
application of any law of that State relating to the determination of the tax
liability of a person, provided that the law shall be applied, so far as the
information available to that authority permits, in accordance with the
principles of this Article.
(6) For the purposes of the preceding paragraphs of this Article, the profits
to be attributed to the permanent establishment shall be determined by the
same method year by year unless there is good and sufficient reason to the
contrary.
(7) Where profits include items of income which are dealt with separately in
other Articles of this Agreement, then the provisions of those Articles shall
not be affected by the provisions of this Article.
(8) Nothing in this Article shall affect the operation of any law of a
Contracting State relating to tax imposed on profits from insurance with
nonresidents provided that if the relevant law in force in either Contracting
State at the date of signature of this Agreement is varied (otherwise than in
minor respects so as not to affect its general character) the Contracting
States shall consult with each other with a view to agreeing to any amendment
of this paragraph that may be appropriate.
(9) Where:
(a) a resident of one of the Contracting States is beneficially entitled,
whether directly or through one or more interposed trust estates, to a
share of the business profits of an enterprise carried on in the other
Contracting State by the trustee of a trust estate other than a trust
estate which is treated in that other State as a company for tax
purposes; and
(b) in relation to that enterprise, that trustee would, in accordance with
the principles of Article 5, have a permanent establishment in that
other Contracting State, the enterprise carried on by the trustee
shall be deemed to be a business carried on in that other Contracting
State by that resident through a permanent establishment situated
therein and that share of business profits shall be attributed to that
permanent establishment.
ARTICLE 8
Ships and Aircraft
(1) Profits from the operation of ships or aircraft, including interest on
funds connected with that operation, derived by a resident of one of the
Contracting States shall be taxable only in that State.
(2) Notwithstanding the provisions of paragraph (1), such profits may be taxed
in the other Contracting State where they are profits from the operations of
ships or aircraft confined solely to places in that other State.
(3) The provisions of paragraphs (1) and (2) shall apply in relation to the
share of the profits from the operation of ships or aircraft derived by a
resident of one of the Contracting States through participation in a pool
service, in a joint transport operating organisation or in an international
operating agency.
(4) For the purposes of this Article, profits derived from the carriage by
ships or aircraft of passengers, livestock, mail, goods or merchandise shipped
in a Contracting State for discharge at another place in that State shall be
treated as profits from operations of ships or aircraft confined solely to
places in that State.
ARTICLE 9
Associated Enterprises
(1) Where:
(a) an enterprise of one of the Contracting States participates directly
or indirectly in the management, control or capital of an enterprise
of the other Contracting State; or
(b) the same persons participate directly or indirectly in the management,
control or capital of an enterprise of one of the Contracting States
and an enterprise of the other Contracting State, and in either case
conditions operate between the two enterprises in their commercial or
financial relations which differ from those which might be expected to
operate between independent enterprises dealing wholly independently
with one another, then any profits which, but for those conditions,
might have been expected to accrue to one of the enterprises, but, by
reason of those conditions, have not so accrued, may be included in
the profits of that enterprise and taxed accordingly.
(2) Nothing in this Article shall affect the application of any law of a
Contracting State relating to the determination of the tax liability of a
person, including determinations in cases where the information available to
the taxation authority of that State is inadequate to determine the income to
be attributed to an enterprise, provided that that law shall be applied, so
far as it is practicable to do so, consistently with the principles of this
Article.
(3) Where profits on which an enterprise of one of the Contracting States has
been charged to tax in that State are also included, by virtue of paragraph
(1) or (2), in the profits of an enterprise of the other Contracting State and
charged to tax in that other State, and the profits so included are profits
which might have been expected to have accrued to that enterprise of the other
State if the conditions operative between the enterprises had been those which
might have been expected to have operated between independent enterprises
dealing wholly independently with one another, then the firstmentioned State
shall make an appropriate adjustment to the amount of tax charged on those
profits in the firstmentioned State. In determining such an adjustment, due
regard shall be had to the other provisions of this Agreement and for this
purpose the competent authorities of the Contracting States shall if necessary
consult each other.
ARTICLE 10
Dividends
(1) Dividends paid by a company which is a resident of one of the Contracting
States for the purposes of its tax, being dividends to which a resident of the
other Contracting State is beneficially entitled, may be taxed in that other
State.
(2) Such dividends may also be taxed in the Contracting State of which the
company paying the dividends is a resident for the purposes of its tax, and
according to the law of that State, but the tax so charged shall not exceed 15
per cent of the gross amount of the dividends.
(3) The term "dividends" in this Article means income from shares and other
income which is subjected to the same taxation treatment as income from shares
by the laws of the Contracting State of which the company making the
distribution is a resident for the purposes of its tax.
(4) The provisions of paragraphs (1) and (2) shall not apply if the person
beneficially entitled to the dividends, being a resident of one of the
Contracting States, carries on business in the other Contracting State of
which the company paying the dividends is a resident, through a permanent
establishment situated therein, or performs in that other State independent
personal services from a fixed base situated therein, and the holding in
respect of which the dividends are paid is effectively connected with such
permanent establishment or fixed base. In any such case, the provisions of
Article 7 or Article 14, as the case may be, shall apply.
(5) Dividends paid by a company which is a resident of one of the Contracting
States, being dividends to which a person who is not a resident of the other
Contracting State is beneficially entitled, shall be exempt from tax in that
other State except insofar as the holding in respect of which the dividends
are paid is effectively connected with a permanent establishment or fixed base
situated in that other State. Provided that this paragraph shall not apply in
relation to dividends paid by any company which is a resident of Australia for
the purposes of Australian tax and which is also a resident of India for the
purposes of Indian tax.
ARTICLE 11
Interest
(1) Interest arising in one of the Contracting States, being interest to which
a resident of the other Contracting State is beneficially entitled, may be
taxed in that other State.
(2) Such interest may also be taxed in the Contracting State in which it
arises, and according to the law of that State, but the tax so charged shall
not exceed 15 per cent of the gross amount of the interest.
(3) The term "interest" in this Article includes interest from Government
securities or from bonds or debentures, whether or not secured by mortgage and
whether or not carrying a right to participate in profits, and interest from
any other form of indebtedness as well as all other income assimilated to
income from money lent by the law, relating to tax, of the Contracting State
in which the income arises, but does not include interest referred to in
paragraph (1) of Article 8.
(4) The provisions of paragraphs (1) and (2) shall not apply if the person
beneficially entitled to the interest, being a resident of one of the
Contracting States, carries on business in the other Contracting State, in
which the interest arises, through a permanent establishment situated therein,
or performs in that other State independent personal services from a fixed
base situated therein, and the indebtedness in respect of which the interest
is paid is effectively connected with such permanent establishment or fixed
base. In such a case, the provisions of Article 7 or Article 14, as the case
may be, shall apply.
(5) Interest shall be deemed to arise in a Contracting State when the payer is
that State itself or a political subdivision or local authority of that State
or a person who is a resident of that State for the purposes of its tax.
Where, however, the person paying the interest, whether the person is a
resident of one of the Contracting States or not, has in one of the
Contracting States or outside both Contracting States a permanent
establishment or fixed base in connection with which the indebtedness on which
the interest is paid was incurred, and such interest is borne by such
permanent establishment or fixed base, then such interest shall be deemed to
arise in the State in which the permanent establishment or fixed base is
situated.
(6) Where, owing to a special relationship between the payer and the person
beneficially entitled to the interest, or between both of them and some other
person, the amount of the interest paid, having regard to the indebtedness for
which it is paid, exceeds the amount which might have been expected to have
been agreed upon by the payer and the person so entitled in the absence of
such relationship, the provisions of this Article shall apply only to the
lastmentioned amount. In that case, the excess part of the amount of the
interest paid shall remain taxable according to the law, relating to tax, of
each Contracting State, but subject to the other provisions of this Agreement.
ARTICLE 12
Royalties
(1) Royalties arising in one of the Contracting States, being royalties to
which a resident of the other Contracting State is beneficially entitled, may
be taxed in that other State.
(2) Such royalties may also be taxed in the Contracting State in which they
arise, and according to the law of that State, but the tax so charged shall
not exceed:
(a) in the case of:
(i) royalties referred to in subparagraph (3) (b);
(ii) payments or credits for services referred to in subparagraph
(3) (d), subject to subparagraphs (3) (h) to (l), that are
ancillary and subsidiary to the application or enjoyment of
equipment for which payments or credits are made under
subparagraph (3) (b); or
(iii) royalties referred to in subparagraph (3) (f) that relate to
equipment mentioned in subparagraph (3) (b): 10 percent of the
gross amount of the royalties; and
(b) in the case of other royalties:
(i) during the first 5 years of income for which this Agreement has
effect:
(A) where the payer is the Government or a political
subdivision of that State or a public sector company: 15
percent of the gross amount of the royalties; and
(B) in all other cases: 20 percent of the gross amount of the
royalties; and
(ii) during all subsequent years of income: 15 percent of the gross amount
of the royalties. (3) The term "royalties" in this Article means
payments or credits, whether periodical or not, and however described
or computed, to the extent to which they are made as consideration
for:
(a) the use of, or the right to use, any copyright, patent, design or
model, plan, secret formula or process, trademark, or other like
property or right;
(b) the use of, or the right to use, any industrial, commercial or
scientific equipment;
(c) the supply of scientific, technical, industrial or commercial
knowledge or information;
(d) the rendering of any technical or consultancy services (including
those of technical or other personnel) which are ancillary and
subsidiary to the application or enjoyment of any such property or
right as is mentioned in subparagraph (a), any such equipment as is
mentioned in subparagraph (b) or any such knowledge or information as
is mentioned in subparagraph (c);
(e) the use of, or the right to use:
(i) motion picture films;
(ii) films or video tapes for use in connection with television; or
(iii) tapes for use in connection with radio broadcasting;
(f) total or partial forbearance in respect of the use or supply of any
property or right referred to in subparagraphs (a) to (e); or
(g) the rendering of any services (including those of technical or other
personnel) which make available technical knowledge, experience,
skill, knowhow or processes or consist of the development and transfer
of a technical plan or design; but that term does not include payments
or credits relating to services mentioned in subparagraphs (d) and (g)
that are made:
(h) for services that are ancillary and subsidiary, and inextricably and
essentially linked, to a sale of property;
(i) for services that are ancillary and subsidiary to the rental of ships,
aircraft, containers or other equipment used in connection with the
operation of ships or aircraft in international traffic;
(j) for teaching in or by an educational institution;
(k) for services for the personal use of the individual or individuals
making the payments or credits; or
(l) to an employee of the person making the payments or credits or to any
individual or firm of individuals (other than a company) for
professional services as defined in Article 14.
(4) The provisions of paragraphs (1) and (2) shall not apply if the person
beneficially entitled to the royalties, being a resident of one of the
Contracting States, carries on business in the other Contracting State, in
which the royalties arise, through a permanent establishment situated therein,
or performs in that other State independent personal services from a fixed
base situated therein, and the property, right or services in respect of which
the royalties are paid or credited are effectively connected with such
permanent establishment or fixed base. In such a case, the provisions of
Article 7 or Article 14, as the case may be, shall apply.
(5) Royalties shall be deemed to arise in a Contracting State when the payer
is that State itself or a political subdivision or local authority of that
State or a person who is a resident of that State for the purposes of its tax.
Where, however, the person paying the royalties, whether the person is a
resident of one of the Contracting States or not, has in one of the
Contracting States or outside both Contracting States a permanent
establishment or fixed base in connection with which the liability to pay the
royalties was incurred, and the royalties are borne by the permanent
establishment or fixed base, then the royalties shall be deemed to arise in
the State in which the permanent establishment or fixed base is situated.
(6) Where, owing to a special relationship between the payer and the person
beneficially entitled to the royalties, or between both of them and some other
person, the amount of the royalties paid or credited, having regard to what
they are paid or credited for, exceeds the amount which might have been
expected to have been agreed upon by the payer and the person so entitled in
the absence of such relationship, the provisions of this Article shall apply
only to the lastmentioned amount. In that case, the excess part of the amount
of the royalties paid or credited shall remain taxable according to the law,
relating to tax, of each Contracting State, but subject to the other
provisions of this Agreement.
ARTICLE 13
Alienation of Property
(1) Income or gains derived by a resident of one of the Contracting States
from the alienation of real property referred to in Article 6 and, as provided
in that Article, situated in the other Contracting State may be taxed in that
other State.
(2) Income or gains derived from the alienation of property, other than real
property referred to in Article 6, that forms part of the business property of
a permanent establishment which an enterprise of one of the Contracting States
has in the other Contracting State or pertains to a fixed base available to a
resident of the firstmentioned State in that other State for the purpose of
performing independent personal services, including income or gains from the
alienation of such a permanent establishment (alone or with the whole
enterprise) or of such a fixed base, may be taxed in that other State.
(3) Income or gains derived from the alienation of ships or aircraft operated
in international traffic, or of property other than real property referred to
in Article 6 pertaining to the operation of those ships or aircraft, shall be
taxable only in the Contracting State of which the enterprise which operated
those ships or aircraft is a resident.
(4) Income or gains derived from the alienation of shares or comparable
interests in a company, the assets of which consist wholly or principally of
real property referred to in Article 6 and, as provided in that Article,
situated in one of the Contracting States, may be taxed in that State.
(5) Income or gains derived from the alienation of shares or comparable
interests in a company, other than those referred to in paragraph (4), may be
taxed in the Contracting State of which the company is a resident.
(6) Nothing in this Agreement affects the application of a law of a
Contracting State relating to the taxation of gains of a capital nature
derived from the alienation of property other than that to which any of
paragraphs (1), (2), (3), (4) and (5) apply.
ARTICLE 14
Independent Personal Services
(1) Income derived by an individual or a firm of individuals (other than a
company) who is a resident of one of the Contracting States in respect of
professional services or other independent activities of a similar character
shall be taxable only in that State unless:
(a) the individual or firm has a fixed base regularly available to the
individual or firm in the other Contracting State for the purpose of
performing the individual's or the firm's activities, in which case
the income may be taxed in that other State but only so much of it as
is attributable to activities exercised from that fixed base; or
(b) the stay by the individual or, in the case of a firm, by one or more
members of the firm (alone or together) in the other Contracting State
is for a period or periods amounting to or exceeding 183 days in a
year of income, in which case only so much of the income as is derived
from the activities of the individual, that member or those members,
as the case may be, in that other State may be taxed in that other
State. (2) The term "professional services" includes services
performed in the exercise of independent scientific, literary,
artistic, educational or teaching activities as well as in the
exercise of the independent activities of physicians, surgeons,
lawyers, engineers, architects, dentists and accountants.
ARTICLE 15
Dependent Personal Services
(1) Subject to the provisions of Articles 16, 17, 18, 19 and 20, salaries,
wages and other similar remuneration derived by an individual who is a
resident of one of the Contracting States in respect of an employment 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), remuneration derived by
an individual who is a resident of one of the Contracting States in respect of
an employment exercised in the other Contracting State shall be taxable only
in the firstmentioned State if:
(a) the recipient is present in that other State for a period or periods
not exceeding in the aggregate 183 days in a year of income of that
other State;
(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 deductible in determining taxable profits of a
permanent establishment or a fixed base which the employer has in that
other State.
(3) Notwithstanding the preceding provisions of this Article, remuneration in
respect of an employment exercised aboard a ship or aircraft operated in
international traffic by a resident of one of the Contracting States may be
taxed in that State.
ARTICLE 16
Directors' Fees
Directors' fees and similar payments derived by a resident of one of the
Contracting States as a member of the board of directors of a company which is
a resident of the other Contracting State may be taxed in that other State.
ARTICLE 17
Entertainers
(1) Notwithstanding the provisions of Articles 14 and 15, income derived by
residents of one of the Contracting States as entertainers, such as theatre,
motion picture, radio or television artistes, musicians and athletes, from
their personal activities as such exercised in the other Contracting State,
may be taxed in that other State.
(2) Where income in respect of the personal activities of an entertainer as
such accrues not to that entertainer but to another person, that income may,
notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the
Contracting State in which the activities of the entertainer are exercised.
(3) Notwithstanding the provisions of paragraph (1), income derived by an
entertainer who is a resident of one of the Contracting States, from the
entertainer's personal activities as such exercised in the other Contracting
State, shall be taxable only in the firstmentioned Contracting State if the
activities in the other Contracting State are supported wholly or
substantially from the public funds of the firstmentioned Contracting State,
including any of its political subdivisions or local authorities.
(4) Notwithstanding the provisions of paragraph (2) and Articles 7, 14 and 15,
where income in respect of personal activities exercised by an entertainer in
the entertainer's capacity as such in one of the Contracting States accrues
not to the entertainer but to another person, that income shall be taxable
only in the other Contracting State if that other person is supported wholly
or substantially from the public funds of that other State, including any of
its political subdivisions or local authorities.
ARTICLE 18
Pensions and Annuities
(1) Pensions (not including pensions referred to in Article 19) and annuities
paid to a resident of one of the Contracting States shall be taxable only in
that State.
(2) The term "annuity" means a stated sum payable periodically at stated times
during life or during a specified or ascertainable period of time under an
obligation to make the payments in return for adequate and full consideration
in money or money's worth.
ARTICLE 19
Government Service
(1) Remuneration, other than a pension or annuity, paid by one of the
Contracting States or a political subdivision or local authority of that State
to any individual in respect of services rendered in the discharge of
governmental functions shall be taxable only in that State. However, such
remuneration shall be taxable only in the other Contracting State if the
services are rendered in that other State and the recipient is a resident of
that other State who:
(a) is a citizen of that State; or
(b) did not become a resident of that State solely for the purpose of
performing the services.
(2) Any pension paid by, or out of funds created by, one of the Contracting
States or a political subdivision or a local authority thereof to an
individual in respect of services rendered to that State or subdivision or
authority shall be taxable only in that State. However, such pension shall be
taxable only in the other Contracting State if the recipient is a resident and
a citizen of that other State.
(3) The provisions of Articles 15, 16 and 18 shall apply, as appropriate in
the circumstances, to remuneration and pensions in respect of services
rendered in connection with a business carried on by one of the Contracting
States or a political subdivision or local authority thereof.
ARTICLE 20
Professors and Teachers
(1) Where a professor or teacher who is a resident of one of the Contracting
States visits the other Contracting State for a period not exceeding two years
for the purpose of teaching or carrying out advanced study or research at a
university, college, school or other educational institution, any remuneration
that person receives for such teaching, advanced study or research shall be
exempt from tax in that other State to the extent to which such remuneration
is, or upon the application of this Article will be, subject to tax in the
firstmentioned State.
(2) This Article shall not apply to remuneration which a professor or teacher
receives for conducting research if the research is undertaken primarily for
the private benefit of a specific person or persons.
ARTICLE 21
Students and Trainees
Where a student or trainee, who is a resident of one of the Contracting States
or who was a resident of that State immediately before visiting the other
Contracting State and who is temporarily present in that other State solely
for the purpose of the student's or trainee's education or training, receives
payments from sources outside that other State for the purpose of the
student's or trainee's maintenance, education or training, those payments
shall be exempt from tax in that other State.
ARTICLE 22
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 Agreement shall be
taxable only in that State.
(2) However, any such income derived by a resident of one of the Contracting
States from sources in the other Contracting State may also be taxed in that
other State.
(3) The provisions of paragraph (1) shall not apply to income derived by a
resident of one of the Contracting States where that income is effectively
connected with a permanent establishment or fixed base situated in the other
Contracting State. In such a case, the provisions of Article 7 or Article 14,
as the case may be, shall apply.
ARTICLE 23
Source of Income
(1) Income, profits or gains derived by a resident of one of the Contracting
States which, under any one or more of Articles 6 to 8, Articles 10 to 20 and
Article 22 may be taxed in the other Contracting State, shall for the purposes
of the law of that other State relating to its tax be deemed to be income from
sources in that other State.
(2) Income, profits or gains derived by a resident of one of the Contracting
States which, under any one or more of Articles 6 to 8, Articles 10 to 20 and
Article 22 may be taxed in the other Contracting State, shall for the purposes
of Article 24 and of the law of the firstmentioned State relating to its tax
be deemed to be income from sources in that other State.
ARTICLE 24
Methods of Elimination of Double Taxation
(1) (a) Subject to the provisions of the law of Australia from time to time in
force which relate to the allowance of a credit against Australian tax of tax
paid in a country outside Australia (which shall not affect the general
principle hereof), Indian tax paid under the law of India and in accordance
with this Agreement, whether directly or by deduction, in respect of income
derived by a person who is a resident of Australia from sources in India shall
be allowed as a credit against Australian tax payable in respect of that
income.
(b) Where a company which is a resident of India and is not a resident of
Australia for the purposes of Australian tax pays a dividend to a
company which is a resident of Australia and which controls directly
or indirectly not less than 10 per cent of the voting power of the
firstmentioned company, the credit referred to in subparagraph (a)
shall include the Indian tax paid by that firstmentioned company in
respect of that portion of its profits out of which the dividend is
paid. (2) In paragraph (1), Indian tax paid shall include:
(a) subject to subparagraph (b), an amount equivalent to the amount of any
Indian tax forgone which, under the law of India relating to Indian
tax and in accordance with this Agreement, would have been payable as
Indian tax on income but for an exemption from, or reduction of,
Indian tax on that income in accordance with:
(i) section 10 (4), 10 (15) (iv), 10A, 10B, 80hhc, 80hhd or 80I of the
Income-tax Act, 1961, insofar as those provisions were in force on,
and have not been modified since, the date of signature of this
Agreement, or have been modified only in minor respects so as not to
affect their general character; or
(ii) any other provision which may subsequently be made granting an
exemption from or reduction of Indian tax which the Treasurer of
Australia and the Minister of Finance of India agree from time to time
in letters exchanged for this purpose to be of a substantially similar
character, if that provision has not been modified thereafter or has
been modified only in minor respects so as not to affect its general
character; and
(b) in the case of interest derived by a resident of Australia which is
exempted from Indian tax under the provisions referred to in
subparagraph (a), the amount which would have been payable as Indian
tax if the interest had not been so exempt and if the tax referred to
in paragraph (2) of Article 11 did not exceed 10 per cent of the gross
amount of the interest.
(3) Paragraph (2) shall apply only in relation to income derived in any of the
first 10 years of income in relation to which this Agreement has effect under
subparagraph (1) (a) (ii) of Article 28 or in any later year of income that
may be agreed by the Contracting States in letters exchanged for this purpose.
(4) In the case of India, double taxation shall be avoided as follows:
(a) the amount of Australian tax paid under the laws of Australia and in
accordance with the provisions of this Agreement, whether directly or
by deduction, by a resident of India in respect of income from sources
within Australia which has been subjected to tax both in India and
Australia shall be allowed as a credit against the Indian tax payable
in respect of such income but in an amount not exceeding that
proportion of Indian tax which such income bears to the entire income
chargeable to Indian tax; and
(b) for the purposes of the credit referred to in subparagraph (a) above,
where the resident of India is a company by which surtax is payable,
the credit to be allowed against Indian tax shall be allowed in the
first instance against the income tax payable by the company in India
and, as to the balance, if any, against the surtax payable by it in
India.
(5) Where a resident of one of the Contracting States derives income which, in
accordance with the provisions of this Agreement shall be taxable only in the
other Contracting State, the firstmentioned State may take that income into
account in calculating the amount of its tax payable on the remaining income
of that resident.
ARTICLE 25
Mutual Agreement Procedure
(1) Where a person who is a resident of one of the Contracting States
considers that the actions of the taxation authority of one or both of the
Contracting States result or will result for the person in taxation not in
accordance with this Agreement, the person may, notwithstanding the remedies
provided by the national laws of those States, present a case to the competent
authority of the Contracting State of which the person is a resident. The case
must be presented within three years from the first notification of the action
giving rise to taxation not in accordance with this Agreement.
(2) The competent authority shall endeavour, if the claim appears to it to be
justified and if it is not itself able to arrive at an appropriate solution,
to resolve the case with the competent authority of the other Contracting
State, with a view to the avoidance of taxation not in accordance with this
Agreement. The solution so reached shall be implemented notwithstanding any
time limits in the national laws of the Contracting States.
(3) The competent authorities of the Contracting States shall jointly
endeavour to resolve any difficulties or doubts arising as to the application
of this Agreement.
(4) The competent authorities of the Contracting States may communicate with
each other directly for the purpose of giving effect to the provisions of this
Agreement.
ARTICLE 26
Exchange of Information
(1) The competent authorities of the Contracting States shall exchange such
information as is necessary for the carrying out of this Agreement or of the
domestic laws of the Contracting States concerning the taxes to which this
Agreement applies insofar as the taxation thereunder is not contrary to this
Agreement, or for the prevention of evasion or avoidance of, or fraud in
relation to, such taxes. The exchange of information is not restricted by
Article 1. Any information received by the competent authority of a
Contracting State shall be treated as secret in the same manner as information
obtained under the domestic laws of that State and shall be disclosed only to
persons or authorities (including courts and administrative bodies) concerned
with the assessment or collection of, enforcement or prosecution in respect
of, or the determination of appeals in relation to, the taxes to which this
Agreement applies and shall be used only for such purposes. They may disclose
the information in public court proceedings or in judicial decisions.
(2) The competent authorities may, through consultation, develop appropriate
conditions, methods and techniques concerning the matters in respect of which
such exchange of information shall be made. The exchange of information shall
be either on a routine basis or on request with reference to particular cases,
or both. The competent authorities of the Contracting States may agree from
time to time on the list of the information which shall be furnished on a
routine basis.
(3) In no case shall the provisions of paragraph (1) be construed so as to
impose on the competent authority of a Contracting State the obligation:
(a to carry out administrative measures at variance with the laws or the
administrative practice of that or of the other Contracting State;
(b) to supply information which is not obtainable under the laws or in the
normal course of the administration of that or of the other
Contracting State;
(c) to supply information which would disclose any trade, business,
industrial, commercial or professional secret or trade process, or to
supply information the disclosure of which would be contrary to public
policy.
ARTICLE 27
Diplomatic and Consular Officials
Nothing in this Agreement shall affect the fiscal privileges of diplomatic or
consular officials under the general rules of international law or under the
provisions of special international agreements.
ARTICLE 28
Entry into Force
(1) This Agreement shall enter into force on the date on which the Contracting
States exchange notes through the diplomatic channel notifying each other that
the last of such things has been done as is necessary to give this Agreement
the force of law in Australia and in India, as the case may be, and thereupon
this Agreement shall have effect:
(a) in Australia:
(i) in respect of withholding tax on income that is derived by a
nonresident, in relation to income derived on or after 1 July in the
calendar year next following that in which the Agreement enters into
force; and
(ii) in respect of other Australian tax, in relation to income, profits or
gains of any year of income beginning on or after 1 July in the
calendar year next following that in which the Agreement enters into
force;
(b) in India, in respect of income, profits or gains arising in any year
of income beginning on or after 1 April in the calendar year next
following that in which the Agreement enters into force.
(2) The Agreement made between the Government of Australia and the Government
of the Republic of India for the Avoidance of Double Taxation of Income
derived from International Air Transport signed at Canberra on 31 May 1983 (in
this Article called "the 1983 Agreement") shall cease to have effect with
respect to taxes to which this Agreement applies when the provisions of this
Agreement become effective in accordance with paragraph (1).
(3) The 1983 Agreement shall terminate on the expiration of the last date on
which it has effect in accordance with the foregoing provisions of this
Article.
ARTICLE 29
Termination
This Agreement shall continue in effect indefinitely, but either of the
Contracting States may, on or before 30 June in any calendar year beginning
after the expiration of 5 years from the date of its entry into force, give to
the other Contracting State through the diplomatic channel written notice of
termination and, in that event, this Agreement shall cease to be effective:
(a) in Australia:
(i) in respect of withholding tax on income that is derived by a
nonresident, in relation to income derived on or after 1 July in the
calendar year next following that in which the notice of termination
is given; and
(ii) in respect of other Australian tax, in relation to income, profits or
gains of any year of income beginning on or after 1 July in the
calendar year next following that in which the notice of termination
is given;
(b) in India, in respect of income, profits or gains arising in any year
of income beginning on or after 1 April in the calendar year next
following that in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this
Agreement.
DONE in duplicate at CANBERRA this TWENTY-FIFTH day of JULY One thousand nine
hundred and ninety-one, in the English and Hindi languages, both texts being
equally authentic, the English text to be the operative one in any case of
doubt.
FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF
AUSTRALIA: THE REPUBLIC OF INDIA:
JOHN KERIN AKBAR MIRZA KHALEELI
"SCHEDULE 36 Section 3
AGREEMENT
BETWEEN
AUSTRALIA
AND
THE REPUBLIC OF POLAND
FOR
THE AVOIDANCE OF DOUBLE TAXATION
AND
THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME
Australia and the Republic of Poland,
DESIRING to conclude an Agreement for the avoidance of double taxation and the
prevention of fiscal evasion with respect to taxes on income,
HAVE AGREED as follows:
ARTICLE 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the
Contracting States.
ARTICLE 2
Taxes Covered
1. The existing taxes to which this Agreement shall apply are:
(a) in Australia: the income tax, and the resource rent tax in respect of
offshore projects relating to exploration for or exploitation of
petroleum resources, imposed under the federal law of the Commonwealth
of Australia;
(b) in Poland:
(i) the income tax (podatek dochodowy);
(ii) the tax on wages and salaries (podatek od wynagrodzen);
(iii the equalisation tax (podatek wyrownawczy);
(iv) the corporate tax (podatek dochodowy od osob prawnych); and
(v) the agricultural tax (podatek rolny).
2. This Agreement shall also apply to any identical or substantially similar
taxes which are imposed under the federal law of the Commonwealth of Australia
or under the law of the Republic of Poland after the date of signature of this
Agreement in addition to, or in place of, the existing taxes. The competent
authorities of the Contracting States shall notify each other of any
substantial changes which have been made in the laws of their respective
States relating to taxes on income within a reasonable period of time after
such changes.
ARTICLE 3
General Definitions
1. In this Agreement, unless the context otherwise requires:
(a) the term "Australia", when used in a geographical sense, excludes all
external territories other than:
(i) the Territory of Norfolk Island;
(ii) the Territory of Christmas Island;
(iii) the Territory of Cocos (Keeling) Islands;
(iv) the Territory of Ashmore and Cartier Islands;
(v) the Territory of Heard Island and McDonald Islands; and
(vi) the Coral Sea Islands Territory, and includes any area adjacent
to the territorial limits of Australia (including the
Territories specified in this subparagraph) in respect of which
there is for the time being in force, consistently with
international law, a law of Australia dealing with the
exploitation of any of the natural resources of the seabed and
subsoil of the continental shelf;
(b) the term "Poland" means the territory of the Republic of Poland,
including any area outside its territorial sea within which under the
laws of Poland and in accordance with international law the sovereign
rights of Poland with respect to the seabed and its subsoil and their
natural resources may be exercised;
(c) the terms "Contracting State", "one of the Contracting States" and
"other Contracting State" mean Australia or Poland, as the context
requires;
(d) the term "person" includes an individual, a company and any other body
of persons;
(e) the term "company" means any body corporate or any entity which is
treated as a company or body corporate for tax purposes;
(f) the terms "enterprise of one of the Contracting States" and
"enterprise of the other Contracting State" mean an enterprise carried
on by a resident of Australia or an enterprise carried on by a
resident of Poland, as the context requires;
(g) the term "tax" means Australian tax or Polish tax, as the context
requires;
(h) the term "Australian tax"' means tax imposed by Australia, being tax
to which this Agreement applies by virtue of Article 2;
(i) the term "Polish tax" means tax imposed by Poland, being tax to which
this Agreement applies by virtue of Article 2;
(j) the term "international traffic" means any transport by a ship or
aircraft except where the ship or aircraft is operated solely between
places within one of the Contracting States;
(k) the term "competent authority" means, in the case of Australia, the
Commissioner of Taxation or an authorised representative of the
Commissioner and, in the case of Poland, the Minister of Finance or an
authorised representative of the Minister.
2. In this Agreement, the terms "Australian tax" and "Polish tax" do not
include any penalty or interest imposed under the law of either Contracting
State relating to the taxes to which this Agreement applies by virtue of
Article 2.
3. In the application of this Agreement by a Contracting State, any term not
defined in this Agreement shall, unless the context otherwise requires, have
the meaning which it has under the laws of that State relating to the taxes to
which this Agreement applies, in force at the time of that application.
ARTICLE 4
Residence
1. For the purposes of this Agreement, a person is a resident of one of the
Contracting States if the person is a resident of that Contracting State for
the purposes of its tax.
2. A person is not a resident of a Contracting State for the purposes of this
Agreement if the person is liable to tax in that State in respect only of
income from sources in that State.
3. Where by reason of the preceding provisions of this Article a person, being
an individual, is a resident of both Contracting States, then the status of
the person shall be determined in accordance with the following rules:
(a) the person shall be deemed to be a resident solely of the Contracting
State in which a permanent home is available to the person;
(b) if a permanent home is available to the person in both Contracting
States, or in neither of them, the person shall be deemed to be a
resident solely of the Contracting State in which the person has an
habitual abode;
(c) if the person has an habitual abode in both Contracting States or in
neither of them, the person shall be deemed to be a resident solely of
the Contracting State with which the person's economic and personal
relations are the closer.
4. Where by reason of the provisions of paragraph 1 a person other than an
individual is a resident of both Contracting States, then it shall be deemed
to be a resident solely of the Contracting State in which its place of
effective management is situated.
ARTICLE 5
Permanent Establishment
1. For the purposes of this Agreement, the term "permanent establishment"
means a fixed place of business through which the business of an enterprise is
wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction
of natural resources;
(g) an agricultural, pastoral or forestry property;
(h) a building site, or a construction, installation or assembly project,
which exists for more than 12 months.
3. An enterprise shall not be deemed to have a permanent establishment merely
by reason of:
(a) the use of facilities solely for the purpose of storage, display or
delivery of goods or merchandise belonging to the enterprise; or
(b) the maintenance of a stock of goods or merchandise belonging to the
enterprise solely for the purpose of storage, display or delivery; or
(c) the maintenance of a stock of goods or merchandise belonging to the
enterprise solely for the purpose of processing by another enterprise;
or
(d) the maintenance of a fixed place of business solely for the purpose of
purchasing goods or merchandise, or for collecting information, for
the enterprise; or
(e) the maintenance of a fixed place of business solely for the purpose of
activities which have a preparatory or auxiliary character for the
enterprise, such as advertising or scientific research; or
(f) the maintenance of a fixed place of business solely for any
combination of activities mentioned in subparagraphs (a) to (e) if the
overall activity of the fixed place of business resulting from this
combination is of a preparatory or auxiliary character.
4. An enterprise shall be deemed to have a permanent establishment in one of
the Contracting States and to carry on business through that permanent
establishment if:
(a) it carries on supervisory activities in that State for more than 12
months in connection with a building site, or a construction,
installation or assembly project, which is being undertaken in that
State by another enterprise; or
(b) substantial equipment is used in that State for more than 12 months
by, for or under contract with the enterprise.
5. A person acting in one of the Contracting States on behalf of an enterprise
of the other Contracting State - other than an agent of an independent status
to whom paragraph 6 applies - shall be deemed to be a permanent establishment
of that enterprise in the firstmentioned State if:
(a) the person has, and habitually exercises in that State, an authority
to conclude contracts on behalf of the enterprise, unless the person's
activities are limited to the purchase of goods or merchandise for the
enterprise; or
(b) in so acting, the person manufactures or processes in that State for
the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of one of the Contracting States shall not be deemed to have
a permanent establishment in the other Contracting State merely because it
carries on business in that other State through a person who is a broker,
general commission agent or any other agent of an independent status and is
acting in the ordinary course of the person's business as such a broker or
agent.
7. The fact that a company which is a resident of one of the Contracting
States controls or is controlled by a company which is a resident of the other
Contracting State, or which carries on business in that other State (whether
through a permanent establishment or otherwise), shall not of itself make
either company a permanent establishment of the other.
ARTICLE 6
Income from Real Property
1. Income from real property may be taxed in the Contracting State in which
the real property is situated.
2. In this Article, the term "real property", in relation to one of the
Contracting States, has the meaning which it has under the laws of that State
and includes:
(a) a lease of land and any other interest in or over land including a
right to explore for mineral, oil or gas deposits or other natural
resources, and a right to mine such deposits or resources; and
(b) a right to receive variable or fixed payments either as consideration
for the exploitation of or the right to explore for or exploit, or in
respect of the exploitation of, mineral, oil or gas deposits, quarries
or other places of extraction or exploitation of natural resources.
Ships and aircraft shall not be regarded as real property.
3. Any interest or right referred to in paragraph 2 shall be regarded as
situated where the land, mineral, oil or gas deposits, quarries or natural
resources, as the case may be, are situated or where the exploration may take
place.
4. The provisions of paragraphs 1 and 3 shall also apply to income from real
property of an enterprise and to income from real property used for the
performance of professional services.
ARTICLE 7
Business Profits
1. The profits of an enterprise of one of the Contracting States shall be
taxable only in that State unless the enterprise carries on business in the
other Contracting State through a permanent establishment situated therein. If
the enterprise carries on business as aforesaid, the profits of the enterprise
may be taxed in the other State but only so much of them as is attributable to
that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of one of the
Contracting States carries on business in the other Contracting State through
a permanent establishment situated therein, there shall in each Contracting
State be attributed to that permanent establishment the profits which it might
be expected to make if it were a distinct and separate enterprise engaged in
the same or similar activities under the same or similar conditions and
dealing wholly independently with the enterprise of which it is a permanent
establishment or with other enterprises with which it deals.
3. In the determination of the profits of a permanent establishment, there
shall be allowed as deductions expenses of the enterprise, being expenses
which are incurred for the purposes of the permanent establishment (including
executive and general administrative expenses so incurred) and which would be
deductible if the permanent establishment were an independent entity which
paid those expenses, whether incurred in the Contracting State in which the
permanent establishment is situated or elsewhere.
4. No profits shall be attributed to a permanent establishment by reason of
the mere purchase by that permanent establishment of goods or merchandise for
the enterprise.
5. Nothing in this Article shall affect the application of any law of a
Contracting State relating to the determination of the tax liability of a
person in cases where the information available to the competent authority of
that State is inadequate to determine the profits to be attributed to a
permanent establishment, provided that that law shall be applied, so far as
the information available to the competent authority permits, consistently
with the principles of this Article.
6. Where profits include items of income which are dealt with separately in
other Articles of this Agreement, then the provisions of those Articles shall
not be affected by the provisions of this Article.
7. Nothing in this Article shall affect the operation of any law of a
Contracting State relating to tax imposed on profits from insurance with
nonresidents provided that if the relevant law in force in either Contracting
State at the date of signature of this Agreement is varied (otherwise than in
minor respects so as not to affect its general character) the Contracting
States shall consult with each other with a view to agreeing to any amendment
of this paragraph that may be appropriate.
8. Where:
(a) a resident of one of the Contracting States is beneficially entitled,
whether directly or through one or more interposed trust estates, to a
share of the business profits of an enterprise carried on in the other
Contracting State by the trustee of a trust estate other than a trust
estate which is treated as a company for tax purposes; and
(b) in relation to that enterprise, that trustee would, in accordance with
the principles of Article 5, have a permanent establishment in that
other State, the enterprise carried on by the trustee shall be deemed
to be a business carried on in the other State by that resident
through a permanent establishment situated therein and that share of
business profits shall be attributed to that permanent establishment.
ARTICLE 8
Ships and Aircraft
1. Profits from the operation of ships or aircraft in international traffic
derived by a resident of one of the Contracting States shall be taxable only
in that State.
2. Notwithstanding the provisions of paragraph 1, such profits may be taxed in
the other Contracting State where they are profits from operations of ships or
aircraft confined solely to places in that other State.
3. The provisions of paragraphs 1 and 2 shall apply in relation to the share
of the profits from the operation of ships or aircraft derived by a resident
of one of the Contracting States through participation in a pool service, in a
joint transport operating organisation or in an international operating
agency.
4. For the purposes of this Article, profits derived from the carriage by
ships or aircraft of passengers, livestock, mail, goods or merchandise shipped
in a Contracting State for discharge at another place in that State shall be
treated as profits from operations of ships or aircraft confined solely to
places in that State.
ARTICLE 9
Associated Enterprises
1. Where:
(a) an enterprise of one of the Contracting States participates directly
or indirectly in the management, control or capital of an enterprise
of the other Contracting State; or
(b) the same persons participate directly or indirectly in the management,
control or capital of an enterprise of one of the Contracting States
and an enterprise of the other Contracting State, and in either case
conditions operate between the two enterprises in their commercial or
financial relations which differ from those which might be expected to
operate between independent enterprises dealing wholly independently
with one another, then any profits which, but for those conditions,
might have been expected to accrue to one of the enterprises, but, by
reason of those conditions, have not so accrued, may be included in
the profits of that enterprise and taxed accordingly.
2. Nothing in this Article shall affect the application of any law of a
Contracting State relating to the determination of the tax liability of a
person, including determinations in cases where the information available to
the competent authority of that State is inadequate to determine the income to
be attributed to an enterprise, provided that that law shall be applied, so
far as it is practicable to do so, consistently with the principles of this
Article.
3. Where profits on which an enterprise of one of the Contracting States has
been charged to tax in that State are also included, by virtue of paragraph 1
or 2, in the profits of an enterprise of the other Contracting State and
charged to tax in that other State, and the profits so included are profits
which might have been expected to have accrued to that enterprise of the other
State if the conditions operative between the enterprises had been those which
might have been expected to have operated between independent enterprises
dealing wholly independently with one another, then the firstmentioned State
shall make an appropriate adjustment to the amount of tax charged on those
profits in the firstmentioned State. In determining such an adjustment, due
regard shall be had to the other provisions of this Agreement and for this
purpose the competent authorities of the Contracting States shall if necessary
consult each other.
ARTICLE 10
Dividends
1. Dividends paid by a company which is a resident of one of the Contracting
States for the purposes of its tax, being dividends to which a resident of the
other Contracting State is beneficially entitled, may be taxed in that other
State.
2. Such dividends may be taxed in the Contracting State of which the company
paying the dividends is a resident for the purposes of its tax, and according
to the law of that State, but the tax so charged shall not exceed 15 per cent
of the gross amount of the dividends.
3. The term "dividends" in this Article means income from shares or other
rights to participate in profits and not relating to debt claims, as well as
other income which is subjected to the same taxation treatment as income from
shares by the laws of the State of which the company making the distribution
is a resident.
4. The provisions of paragraph 2 shall not apply if the person beneficially
entitled to the dividends, being a resident of one of the Contracting States,
carries on business in the other Contracting State of which the company paying
the dividends is a resident, through a permanent establishment situated
therein, or performs in that other State professional services from a fixed
base situated therein, and the holding in respect of which the dividends are
paid is effectively connected with such permanent establishment or fixed base.
In any such case the provisions of Article 7 or 14, as the case may be, shall
apply.
5. Where a company which is a resident of one of the Contracting States
derives profits, income or gains from the other Contracting State, that other
State may not impose any tax on the dividends paid by the company, except
insofar as such dividends are beneficially owned by a resident of that other
State or insofar as the holding in respect of which the dividends are paid is
effectively connected with a permanent establishment or a fixed base situated
in that other State, nor subject the company's undistributed profits to tax,
even if the dividends paid or the undistributed profits consist wholly or
partly of profits, income or gains arising in that other State.
ARTICLE 11
Interest
1. Interest arising in one of the Contracting States, being interest to which
a resident of the other Contracting State is beneficially entitled, may be
taxed in that other State.
2. Such interest may be taxed in the Contracting State in which it arises, and
according to the law of that State, but the tax so charged shall not exceed 10
per cent of the gross amount of the interest.
3. The term "interest" in this Article includes interest from Government
securities or from bonds or debentures, whether or not secured by mortgage and
whether or not carrying a right to participate in profits, and interest from
any other form of indebtedness as well as all other income assimilated to
income from money lent by the law, relating to tax, of the Contracting State
in which the income arises.
4. The provisions of paragraph 2 shall not apply if the person beneficially
entitled to the interest, being a resident of one of the Contracting States,
carries on business in the other Contracting State, in which the interest
arises, through a permanent establishment situated therein, or performs in
that other State professional services from a fixed base situated therein, and
the indebtedness in respect of which the interest is paid is effectively
connected with such permanent establishment or fixed base. In such a case, the
provisions of Article 7 or 14, as the case may be, shall apply.
5. Interest shall be deemed to arise in a Contracting State when the payer is
that State itself or a political subdivision or local authority of that State
or a person who is a resident of that State for the purposes of its tax.
Where, however, the person paying the interest, whether the person is a
resident of one of the Contracting States or not, has in one of the
Contracting States a permanent establishment or fixed base in connection with
which the indebtedness on which the interest is paid was incurred, and such
interest is borne by such permanent establishment or fixed base, then such
interest shall be deemed to arise in the State in which the permanent
establishment or fixed base is situated.
6. Where, owing to a special relationship between the payer and the person
beneficially entitled to the interest, or between both of them and some other
person, the amount of the interest paid, having regard to the indebtedness for
which it is paid, exceeds the amount which might have been expected to have
been agreed upon by the payer and the person so entitled in the absence of
such relationship, the provisions of this Article shall apply only to the
lastmentioned amount. In that case, the excess part of the amount of the
interest paid shall remain taxable according to the law, relating to tax, of
each Contracting State, but subject to the other provisions of this Agreement.
ARTICLE 12
Royalties
1. Royalties arising in one of the Contracting States, being royalties to
which a resident of the other Contracting State is beneficially entitled, may
be taxed in that other State.
2. Such royalties may be taxed in the Contracting State in which they arise,
and according to the law of that State, but the tax so charged shall not
exceed 10 per cent of the gross amount of the royalties.
3. The term "royalties" in this Article means payments or credits, whether
periodical or not, and however described or computed, to the extent to which
they are made as consideration for:
(a) the use of, or the right to use, any copyright, patent, design or
model, plan, secret formula or process, trademark, or other like
property or right; or
(b) the use of, or the right to use, any industrial, commercial or
scientific equipment; or
(c) the supply of scientific, technical, industrial or commercial
knowledge or information; or
(d) the supply of any assistance that is ancillary and subsidiary to, and
is furnished as a means of enabling the application or enjoyment of,
any such property or right as is mentioned in subparagraph (a), any
such equipment as is mentioned in subparagraph (b) or any such
knowledge or information as is mentioned in subparagraph (c); or
(e) the use of, or the right to use:
(i) motion picture films; or
(ii) films or video tapes for use in connection with television; or
(iii) tapes for use in connection with radio broadcasting; or
(f) total or partial forbearance in respect of the use or supply of any
property or right referred to in this paragraph.
4. The provisions of paragraph 2 shall not apply if the person beneficially
entitled to the royalties, being a resident of one of the Contracting States,
carries on business in the other Contracting State, in which the royalties
arise, through a permanent establishment situated therein, or performs in that
other State professional services from a fixed base situated therein, and the
property or right in respect of which the royalties are paid or credited is
effectively connected with such permanent establishment or fixed base. In such
a case, the provisions of Article 7 or 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is
that State itself or a political subdivision or local authority of that State
or a person who is a resident of that State for the purposes of its tax.
Where, however, the person paying the royalties, whether the person is a
resident of one of the Contracting States or not, has in one of the
Contracting States a permanent establishment or fixed base in connection with
which the liability to pay the royalties was incurred, and the royalties are
borne by the permanent establishment or fixed base, then the royalties shall
be deemed to arise in the State in which the permanent establishment or fixed
base is situated.
6. Where, owing to a special relationship between the payer and the person
beneficially entitled to the royalties, or between both of them and some other
person, the amount of the royalties paid or credited, having regard to what
they are paid or credited for, exceeds the amount which might have been
expected to have been agreed upon by the payer and the person so entitled in
the absence of such relationship, the provisions of this Article shall apply
only to the lastmentioned amount. In that case, the excess part of the amount
of the royalties paid or credited shall remain taxable according to the law,
relating to tax, of each Contracting State, but subject to the other
provisions of this Agreement.
ARTICLE 13
Alienation of Property
1. Income or gains derived by a resident of one of the Contracting States from
the alienation of real property referred to in Article 6 and, as provided in
that Article, situated in the other Contracting State may be taxed in that
other State.
2. Income or gains from the alienation of property, other than real property
referred to in Article 6, that forms part of the business property of a
permanent establishment which an enterprise of one of the Contracting States
has in the other Contracting State or pertains to a fixed base available to a
resident of the firstmentioned State in that other State for the purpose of
performing independent professional services, including income or gains from
the alienation of such a permanent establishment (alone or with the whole
enterprise) or of such a fixed base, may be taxed in that other State.
3. Income or gains from the alienation of ships or aircraft operated in
international traffic, or of property other than real property referred to in
Article 6 pertaining to the operation of those ships or aircraft, shall be
taxable only in the Contracting State of which the enterprise which operated
those ships or aircraft is a resident.
4. Income or gains derived by a resident of one of the Contracting States from
the alienation of shares or comparable interests in a company, the assets of
which consist wholly or principally of real property in the other Contracting
State of a kind referred to in Article 6, may be taxed in that other State.
5. Nothing in this Agreement affects the application of a law of a Contracting
State relating to the taxation of gains of a capital nature derived from the
alienation of property other than that to which any of paragraphs 1, 2, 3 and
4 apply.
ARTICLE 14
Independent Personal Services
1. Income derived by an individual who is a resident of one of the Contracting
States in respect of professional services or other independent activities of
a similar character shall be taxable only in that State unless a fixed base is
regularly available to the individual in the other Contracting State for the
purpose of performing the individual's activities. If such a fixed base is
available to the individual, the income may be taxed in the other State but
only so much of it as is attributable to activities exercised from that fixed
base.
2. The term "professional services" includes services performed in the
exercise of independent scientific, literary, artistic, educational or
teaching activities as well as in the exercise of the independent activities
of physicians, lawyers, engineers, architects, dentists and accountants.
ARTICLE 15
Dependent Personal Services
1. Subject to the provisions of Articles 16, 18, 19 and 21, salaries, wages
and other similar remuneration derived by an individual who is a resident of
one of the Contracting States in respect of an employment 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, remuneration derived by an
individual who is a resident of one of the Contracting States in respect of an
employment exercised in the other Contracting State shall be taxable only in
the firstmentioned State if:
(a) the recipient is present in that other State for a period or periods
not exceeding in the aggregate 183 days in the year of income of that
other State; 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 deductible in determining taxable profits of a
permanent establishment or a fixed base which the employer has in that
other State. 3. Notwithstanding the preceding provisions of this
Article, remuneration in respect of an employment exercised aboard a
ship or aircraft operated in international traffic by a resident of
one of the Contracting States may be taxed in that State.
ARTICLE 16
Directors' Fees
Directors' fees and similar payments derived by a person who is a resident of
one of the Contracting States in the person's capacity as a member of the
board of directors of a company which is a resident of the other Contracting
State may be taxed in that other State.
ARTICLE 17
Entertainers
1. Notwithstanding the provisions of Articles 14 and 15, income derived by
entertainers (such as theatrical, motion picture, radio or television artistes
and musicians and athletes) from their personal activities as such may be
taxed in the Contracting State in which these activities are exercised.
2. Where income in respect of the personal activities of an entertainer as
such accrues not to that entertainer but to another person, that income may,
notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the
Contracting State in which the activities of the entertainer are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2, income derived in
respect of the activities referred to in paragraph 1 within the framework of a
cultural or sports exchange program agreed to by the Governments of the
Contracting States shall be exempted from tax in the Contracting State in
which these activities are exercised.
ARTICLE 18
Pensions and Annuities
1. Pensions (including government pensions) and annuities paid to a resident
of one of the Contracting States shall be taxable only in that State.
2. The term "annuity" means a stated sum payable periodically at stated times
during life or during a specified or ascertainable period of time under an
obligation to make the payments in return for adequate and full consideration
in money or money's worth.
3. Any alimony or other maintenance payment arising in one of the Contracting
States and paid to a resident of the other Contracting State shall be taxable
only in the firstmentioned State.
ARTICLE 19
Government Service
1. Remuneration, other than a pension or annuity, paid by one of the
Contracting States or a political subdivision or local authority of that State
to any individual in respect of services rendered in the discharge of
governmental functions shall be taxable only in that State. However, such
remuneration shall be taxable only in the other Contracting State if the
services are rendered in that other State and the recipient is a resident of
that other State who:
(a) is a citizen of that State; or
(b) did not become a resident of that State solely for the purpose of
performing the services.
2. The provisions of paragraph 1 shall not apply to remuneration in respect of
services rendered in connection with any trade or business carried on by one
of the Contracting States or a political subdivision or local authority of
that State. In such a case, the provisions of Article 15 or 16, as the case
may be, shall apply.
ARTICLE 20
Students
Where a student, who is a resident of one of the Contracting States or who was
a resident of that State immediately before visiting the other Contracting
State and who is temporarily present in that other State solely for the
purpose of his or her education, receives payments from sources outside that
other State for the purpose of his or her maintenance or education, those
payments shall be exempt from tax in that other State.
ARTICLE 21
Professors and Teachers 1. Where a professor or teacher who is a resident of a
Contracting State visits the other Contracting State for a period not
exceeding two years for the purpose of teaching or carrying out advanced study
or research at a university, college, school or other educational institution
in that other State, any remuneration the person receives for such teaching,
advanced study or research shall be exempt from tax in that other State to the
extent to which that remuneration is, or upon the application of this Article
will be, subject to tax in the firstmentioned State.
2. This Article shall not apply to remuneration which a professor or teacher
receives for conducting research if the research is undertaken primarily for
the private benefit of a specific person or persons.
ARTICLE 22
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 Agreement shall be
taxable only in that State but, to the extent that those items are derived
from sources in the other Contracting State, they may also be taxed in that
other State.
2. The provisions of paragraph 1 shall not apply to income derived by a
resident of one of the Contracting States where that income is effectively
connected with a permanent establishment or fixed base situated in the other
Contracting State. ln such a case, the provisions of Article 7 or Article 14,
as the case may be, shall apply.
ARTICLE 23
Source of Income
Income, profits or gains derived by a resident of one of the Contracting
States which, under any one or more of Articles 6 to 8, 10 to 19 and 22, may
be taxed in the other Contracting State shall, for the purposes of Article 24
and of the law of each Contracting State relating to its tax, be deemed to be
income from sources in that other State.
ARTICLE 24
Methods of Elimination of Double Taxation
1. Subject to the provisions of the law of Australia from time to time in
force which relate to the allowance of a credit against Australian tax of tax
paid in a country outside Australia (which shall not affect the general
principle hereof), Polish tax paid under the law of Poland and in accordance
with this Agreement, whether directly or by deduction, in respect of income
derived by a person who is a resident of Australia from sources in Poland
shall be allowed as a credit against Australian tax payable in respect of that
income.
2. Where a company which is a resident of Poland and is not a resident of
Australia for the purposes of Australian tax pays a dividend to a company
which is a resident of Australia and which controls directly or indirectly not
less than 10 per cent of the voting power of the firstmentioned company, the
credit referred to in paragraph 1 shall include the Polish tax paid by that
firstmentioned company in respect of that portion of its profits out of which
the dividend is paid.
3. Where a resident of Poland derives income which under this Agreement may be
taxed in Australia, Poland shall deduct from the Polish tax payable in respect
of that income an amount equal to the Australian tax paid in respect of that
income. Such deduction shall not, however, exceed the Polish tax, computed
before the deduction is made, payable in respect of that income.
ARTICLE 25
Mutual Agreement Procedure
1. Where a person who is a resident of one of the Contracting States considers
that the actions of the competent authority of one or both of the Contracting
States result or will result for the person in taxation not in accordance with
this Agreement, the person may, notwithstanding the remedies provided by the
national laws of those States, present a case to the competent authority of
the Contracting State of which the person is a resident. The case must be
presented within 3 years from the first notification of the action giving rise
to taxation not in accordance with this Agreement.
2. The competent authority shall endeavour, if the claim appears to it to be
justified and if it is not itself able to arrive at an appropriate solution,
to resolve the case with the competent authority of the other Contracting
State, with a view to the avoidance of taxation not in accordance with this
Agreement. The solution so reached shall be implemented notwithstanding any
time limits in the national laws of the Contracting States.
3. The competent authorities of the Contracting States shall jointly endeavour
to resolve any difficulties or doubts arising as to the application of this
Agreement.
4. The competent authorities of the Contracting States may communicate with
each other directly for the purpose of giving effect to the provisions of this
Agreement.
ARTICLE 26
Exchange of Information
1. The competent authorities of the Contracting States shall exchange such
information as is necessary for the carrying out of this Agreement or of the
domestic laws of the Contracting States concerning the taxes to which this
Agreement applies in so far as the taxation thereunder is not contrary to this
Agreement. The exchange of information is not restricted by Article 1. Any
information received by the competent authority of a Contracting State shall
be treated as secret in the same manner as information obtained under the
domestic laws of that State and shall be disclosed only to persons or
authorities (including courts and administrative bodies) concerned with the
assessment or collection of, enforcement or prosecution in respect of, or the
determination of appeals in relation to, the taxes to which this Agreement
applies and shall be used only for such purposes.
2. In no case shall the provisions of paragraph 1 be construed so as to impose
on the competent authority of a Contracting State the obligation:
(a) to carry out administrative measures at variance with the laws or the
administrative practice of that or of the other Contracting State; or
(b) to supply particulars which are not obtainable under the laws or in
the normal course of the administration of that or of the other
Contracting State; or
(c) to supply information which would disclose any trade, business,
industrial, commercial or professional secret or trade process, or to
supply information the disclosure of which would be contrary to public
policy.
ARTICLE 27
Diplomatic and Consular Officials
Nothing in this Agreement shall affect the fiscal privileges of diplomatic or
consular officials under the general rules of international law or under the
provisions of special international agreements.
ARTICLE 28
Entry into Force
1. This Agreement shall be ratified and the instruments of ratification shall
be exchanged at Warsaw.
2. This Agreement shall enter into force on the date of the exchange of
instruments of ratification and its provisions shall have effect:
(a) in respect of withholding tax imposed by a Contracting State on income
that is derived by a nonresident of that State, in relation to income
derived on or after 1 January; and
(b) in respect of other tax, in relation to profits, income or gains of
any year of income beginning:
(i) in the case of Australia, on or after 1 July; and
(ii) in the case of Poland, on or after 1 January, in the calendar year
next following that in which the exchange of instruments of
ratification takes place.
ARTICLE 29
Termination
This Agreement shall continue in effect indefinitely, but either of the
Contracting States may, on or before 30 June in any calendar year beginning
after the expiration of 5 years from the date of its entry into force, give to
the other Contracting State through the diplomatic channel written notice of
termination and, in that event, this Agreement shall cease to be effective:
(a) in respect of withholding tax imposed by a Contracting State on income
that is derived by a nonresident of that State, in relation to income
derived on or after 1 January; and
(b) in respect of other tax, in relation to profits, income or gains, of
any year of income beginning:
(i) in the case of Australia, on 1 July; and
(ii) in the case of Poland, on 1 January, in the calendar year next
following that in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this
Agreement.
DONE in duplicate at CANBERRA, this SEVENTH day of MAY, One thousand nine
hundred and ninety-one in the English and Polish languages both texts being
equally authentic.
FOR AUSTRALIA: FOR THE REPUBLIC OF POLAND
GARETH EVANS KRZYSZTOF SKUBISZEWSKI
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback