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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: Australia - Income from a UK source paid to a resident of Australia

Other income paid to a resident of Australia

From 1 July 2004: Article 20 2003 Convention

Relief from UK tax is available only in respect of income arising to aresident of Australia from a third state.

1968 Agreement

There is no Other Income Article in this agreement.