Use the amended business-profits interpretation
Article 5 allocates business profits by permanent establishment under Article 4, while separate income articles retain their own rules. The footnote records the 1 May 2018 interpretation: non-individual service providers’ income is enterprise profit, taxable in the other state only where services constitute a PE; individuals’ personal services remain under Article 11. Do not apply the old general personal-service exclusion to companies without reading that agreement.
Separate current text from original annexes
The file records the 1989 and 2009 protocols and the 2019 order implementing applicable MLI provisions, with originals retained for reference. MLI provisions and commencement rules can affect treaty benefits, PE and dispute resolution. Establish residence, classify income, assess beneficial ownership and any PE connection, then use the applicable relief and certificate procedures. The treaty does not remove domestic tax simply because a cross-border payment mentions Australia, and historical annex rates or wording must not be substituted for the amended text.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗