Article 21 - Students and trainees - Australia

ARTICLE 21 STUDENTS AND TRAINEES Where a student or trainee, 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 solely for the purpose of the student s or trainee s education or training, receives payments from sources outside that other State for the purpose of the student s or trainee s maintenance, education or training, those payments shall be exempt from tax in that other State.