Australian Tax Treaties

Malaysian Agreement  

Malaysian Protocol (No 1)  

ARTICLE 5  
Article 11 of the Agreement is amended by:

(a) deleting the words " or a long-term loan " in paragraph 3; and

(b) adding after paragraph 7 the following paragraph:

" 8. Notwithstanding the provisions of paragraph 2, interest derived from the investment of official reserve assets by the Government of a Contracting State or by a bank performing central banking functions in a Contracting State shall be exempt from tax in the other Contracting State. "