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<h1>Students Exempt from Tax in Host Country on External Payments Under Article 21 of DTAA for Education or Training.</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between Australia and another Contracting State provides that students or trainees who are residents of one Contracting State, or were residents before visiting the other State for education or training, are exempt from taxation in the host State on payments received from sources outside the host State. These payments must be for the purpose of the student's or trainee's maintenance, education, or training.