International Tax Agreements Act 1953
Taipei Agreement
AGREEMENT BETWEEN THE AUSTRALIAN COMMERCE AND INDUSTRY OFFICE AND THE TAIPEI ECONOMIC AND CULTURAL OFFICE CONCERNING THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
ARTICLE 20
Students
Where a student, who is a resident of a territory or who was a resident of that territory immediately before visiting the other territory and who is temporarily present in that other territory solely for the purpose of the student ' s education, receives payments from sources outside that other territory for the purpose of the student ' s maintenance or education, those payments shall be exempt from tax in that other territory.
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Hide history noteWhere a student, who is a resident of a territory or who was a resident of that territory immediately before visiting the other territory and who is temporarily present in that other territory solely for the purpose of the student ' s education, receives payments from sources outside that other territory for the purpose of the student ' s maintenance or education, those payments shall be exempt from tax in that other territory.
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