DT2716 - DT: Australia: old agreement, Article 17: Students

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.

(17) A student who is, or was immediately before visiting one of the territories, a resident of the other territory and is present in the first-mentioned territory solely for the purpose of his education shall not be taxed in that first-mentioned territory on payments which he receives for the purpose of his maintenance or education provided that such payments are made to him from sources outside that first-mentioned territory.