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of <h1>Article 22: Income Not Covered Elsewhere in DTAA Taxable in Resident's State, Possible Tax in Source State Too.</h1> Article 22 of the Double Taxation Avoidance Agreement (DTAA) between Australia and another contracting state addresses income not expressly mentioned in prior articles. It states that such income of a resident from one contracting state is generally taxable only in that state. However, if the income is derived from sources in the other contracting state, it may also be taxed there. The rule does not apply if the income is connected to a permanent establishment or fixed base in the other state, in which case Articles 7 or 14 will govern the taxation.
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