11JAgreement with India

#### 11J Agreement with India The Indian agreement (as amended by the Indian protocol (No. 1)) does not have the effect of subjecting to Australian tax any payments or credits, whether periodical or not, and however described or computed, to the extent to which they: (a) are made as consideration for the rendering of any services covered by paragraph 12(3)(g) of that agreement (as amended); and (b) are not royalties (within the meaning of the Income Tax Assessment Act 1936); and (c) would, apart from paragraph 12(3)(g) and Article 23 of that agreement (as amended), not be subject to Australian tax. > Note: This section does not prevent payments or credits from being subjected to Australian tax because of another provision of that agreement. For example, because of Articles 7 and 23 of that agreement.