Source of Income. Income or gains derived by a resident of the United Kingdom which, under any one or more of Articles 6 to 8 and 10 to 16 and 18, may be taxed in Australia shall for the purposes of the laws of Australia relating to its tax be deemed to arise from sources in Australia.
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Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Double Taxation Convention