Australian Tax Treaties

Indian Agreement  

Indian Protocol (No 1)  

ARTICLE 1  
Article 3 of the Agreement is amended by inserting new sub-paragraph (k) in paragraph (1):

" (k) the term " national " , in relation to a Contracting State, means:

(i) any individual possessing the nationality or citizenship of that Contracting State; and

(ii) any legal person, company, partnership or association deriving its status as such from the laws in force in that Contracting State. "