DT2712 - DT: Australia: old agreement, Article 13 Artistes and Athletes

This Agreement applies up to 5th April 2004 for UK income and capital gains tax and up to 30th June 2004 for Australian taxes. For later periods the new Agreement applies. This can be accessed via the page Tax Treaties – in force http://www.hmrc.gov.uk/international/in_force.htm.

(13) Notwithstanding anything contained in Articles 11 and 12, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such shall be deemed to have a source in, and may be taxed in, the territory in which these activities are exercised.