Non-discrimination expanded in the India-Australia tax treaty to ensure equal tax treatment and access to deductions. The Protocol amends the India-Australia tax treaty by redefining national, expanding the permanent establishment rules to include service and equipment thresholds, restating profit taxation tied to permanent establishments, introducing a non discrimination Article to ensure parity for nationals and enterprises while excepting anti avoidance and incentive measures, enlarging exchange of information obligations with confidentiality safeguards, and creating mutual assistance in the collection of taxes subject to domestic law limitations.