Australian Tax Treaties

Malaysian Agreement  

Malaysian Protocol (No 2)  

ARTICLE 4  
Article 21 of the Agreement, as amended, is deleted and substituted with the following:

" ARTICLE 21 Other Income  

1.
Items of income of a resident of one of the Contracting States, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.

2.
The provisions of paragraph 1 shall not apply to income, other than income from land as defined in paragraph 2 of Article 6, derived by a resident of one of the Contracting States where that income is effectively connected with a permanent establishment situated in the other Contracting State. In that case the provisions of Article 7 shall apply.

3.
Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of one of the Contracting States not dealt with in the foregoing articles of this Agreement from sources in the other Contracting State may also be taxed in the other Contracting State. "