Australian Tax Treaties
With reference to paragraph 2 of Article 11,
(a) The term " recognized securities market " means:
(i) in the case of Mexico, stock exchanges duly authorized under the terms of the Stock Market Law ( Ley del Mercado de Valores ) of 2 January, 1975;
(ii) in the case of Australia, a stock exchange authorized under the laws of Australia; and
(iii) any other stock exchange agreed upon by the competent authorities of the Contracting States.
(b) The provisions of this paragraph shall not apply to interest derived from back-to-back loans. In such case, the interest shall be taxable in accordance with the domestic law of the State in which it arises.
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