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ARTICLE 20

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

Students

This Article provides that, when a resident of one of the Contracting States goes to the other State for the purpose of full-time education, that other State may not tax payments received by the student for the purpose of his maintenance or education from sources outside that State.

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

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