1. This Convention shall not affect the tax privileges of diplomatic or consular officials in accordance with the general rules of international law or the provisions of special agreements. Tax treaties are formal bilateral agreements between two legal services. Australia has tax agreements with more than 40 lawyers. Australia has a number of bilateral pension agreements with other countries. Details of the agreements Australia currently has here can be found, including: Information on international tax treaties for residents and non-residents of Australia here. We have included general information on tax treaties, other international tax agreements and bilateral pension agreements. There is also a specific provision concerning `agreements involving two listed companies`. Additional information on tax treaties includes: and if the applicable law of one of the two States Parties is amended in a manner that affects that provision, and not in a minor manner, so as not to alter its general character, the States Parties shall consult with a view to agreeing to amend this paragraph, where applicable. However, there is an exception for team members who play in „league competitions“. Income from personal activities carried out by athletes as members of recognized teams regularly participating in a league competition organized and organized in both States Parties, but not for performances as members of a national representative team of one of the two States Parties, is excluded from the application of paragraphs 1 to 2 of Article 17 of the DBA.
In such cases, the article on corporate profits or the article on income from work applies. As a result, New Zealand residents are generally exempt from Australian tax in respect of income related to their activity as members of these teams. However, if the athlete concerned has a permanent establishment in Australia or if the conditions referred to in Article 14(2) apply, Australia may tax such income. `Posting` within the meaning of Article 14(4) of the DBA means an agreement by which an employee of an undertaking in a Contracting State, as an undertaking with which the worker has a formal contract of employment, temporarily provides placement services in the other Contracting State for a permanent establishment of the undertaking in that other Contracting State.