Income from real property (immovable property)

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....meaning which it has under the laws of Australia and shall include : (i)  a lease of land and any other interest in or over land, whether improved or not; and (ii) a right to receive variable or fixed payments either as consideration for the working of or the right to work or explore for, or in respect of the exploitation of, mineral or other deposits, oil or gas w....

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....ights or property referred to in any of the sub-paragraphs of paragraph (2) shall be regarded as situated where the land, mineral or other deposits, oil or gas wells, quarries, natural resources or property, as the case may be, are situated or where the exploration may take place. 4. The provisions of paragraph (1) shall apply to income-derived from the direct use, letting or use in any other f....