Australian Tax Treaties

Papua New Guinea Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE INDEPENDENT STATE OF PAPUA NEW GUINEA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 14   Independent Personal Services  

1.    
Income derived by an individual who is a resident of one of the Contracting States in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless:

(a) a fixed base is regularly available to the individual in the other Contracting State for the purpose of performing the individual ' s activities. If such a fixed base is available to the individual, the income may be taxed in the other State but only so much of it as is attributable to activities exercised from that fixed base;

(b) the income is derived from a resident of that other Contracting State or a permanent establishment in that other Contracting State and exceeds an amount of $A8,000 or its equivalent in Papua New Guinea Kina in any one 12 month period. In that case so much of the income as is derived from that individual ' s activities in that other Contracting State may be taxed in that State; or

(c) that individual ' s stay in that other Contracting State exceeds 90 days in any year of income. In that case so much of the income as is derived from that individual ' s activities in that other Contracting State may be taxed in that State.

2.    
The term " professional services " includes services performed in the exercise of independent scientific, literary, artistic, educational or teaching activities as well as in the exercise of the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.