Australian Tax Treaties

South African Agreement  

South African Protocol (No 2)  

ARTICLE 2  
Article 3 of the Agreement is amended by:

(a) inserting after subparagraph (i) of paragraph 1:

" (j) 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 company deriving its status as such from the laws in force in that Contracting State; " and

(b) renumbering subparagraphs (j) and (k) of paragraph 1 as (k) and (l) respectively.