Australian Tax Treaties

Israeli Convention  

CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE STATE OF ISRAEL FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE  

SECTION 2.  

2.    
With reference to paragraph 2 of Article 1 (Persons Covered), paragraph 6 of Article 7 (Business Profits) and Article 13 (Alienation of Property) of the Convention:

The term " income " has a wide meaning and includes profits and gains.