Australian Tax Treaties
Notwithstanding the provisions of Articles 14 and 15, income derived by residents of a Contracting State as entertainers (such as theatrical, motion picture, radio or television artistes and musicians and sportspersons) from their personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2.
Where income in respect of the personal activities of an entertainer as such accrues not to that entertainer but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer are exercised.
3.
Notwithstanding the provisions of paragraph 1, income derived by an entertainer who is a resident of a Contracting State, from the entertainer ' s personal activities as such exercised in the other Contracting State, shall be taxable only in the first-mentioned State if the activities in the other State are supported wholly or substantially from the public funds of the first-mentioned State, including any of its political subdivisions or a local authorities.
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