Australian Tax Treaties
Notwithstanding anything elsewhere in this Agreement, income derived by any person from the participation in any capacity whatsoever of that person in the Australian Government ' s Bilateral Aid Program to Fiji shall be exempt from Fiji tax if:
(a) that person is not a resident of Fiji for the purposes of Fiji tax, or is a resident of Fiji for the purposes of Fiji tax solely for the purpose of such participation; and
(b) that income is derived from the aid fund and is, or upon the application of this Article will be, subject to tax in Australia.
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