DT2715 - DT: Australia: old agreement, Article 16: Professors and teachers

This agreement applies up to 2003/04 for UK income and capital gains tax and up to 30th June 2004 for Australian taxes. There is no equivalent in the new Agreement but see DT2660 for transitional provisions.

(16) A professor or teacher who visits one of the territories for a period not exceeding two years for the purpose of teaching at a university, college, school or other educational institution in that territory and who is, or was immediately before that visit, a resident of the other territory shall be exempt from tax in the first-mentioned territory on any remuneration for such teaching in respect of which he is subject to tax in the other territory.