Australian Tax Treaties

Malaysian Agreement  

Malaysian Protocol (No 1)  

ARTICLE 2  
Article 5 of the Agreement is amended by:

(a) deleting " or " immediately following subparagraph (a) of paragraph 4;

(b) deleting the full stop at the end of subparagraph (b) of paragraph 4 and substituting " ; or " ; and

(c) adding after subparagraph (b) of paragraph 4 the following subparagraph:

" (c) it furnishes services, including consultancy services, in that other State through employees or other personnel engaged by the enterprise for such purpose, but only where those activities continue (for the same or a connected project) within the other State for a period or periods aggregating more than three months within any twelve-month period. "