ARTICLE 20

U.S. Income Tax Treaty — australia tax treaty documents: aus.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Students

Where a student, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State for the purpose of his full-time education, receives payments from sources outside that other State for the purpose of his maintenance or education, those payments shall be exempt from tax in that other State.

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▸Contents — U.S. Income Tax Treaty — australia tax treaty documents: aus.pdf

U.S. Income Tax Treaty — australia tax treaty documents: aus.pdf

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