Australian Tax Treaties
This Convention shall apply to persons who are residents of one or both of the Contracting States.
2.
For the purposes of this Convention, income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resident of that State.
3.
This Convention shall not affect the taxation, by a Contracting State, of its residents except with respect to the benefits granted under paragraph 2 of Article 9 , paragraph 6 of Article 13 , paragraph 4 of Article 17 and Articles 18 , 19 , 21 , 22 , 23 and 26 .
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