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 6.  

6.    
With reference to Articles 10 (Dividends) and 11 (Interest) of the Convention:

It is understood that dividends and interest will be regarded as being derived by a Contracting State, political subdivision, local authority or government investment fund if the dividends or interest are derived from the investment of monies that are and will remain public funds.