Cap. 123 чл. 75Interaction of the reliefs.

In respect of any claim for relief of double taxation:

(a) the provisions concerning unilateral relief shall be applied in calculating a person’s tax liability in those cases where double taxation relief and relief in respect of Commonwealth income tax are not available to the person making the claim; and

(b) the provisions concerning the flat-rate foreign tax credit shall be applied in calculating a person’s tax liability only in those cases where double taxation relief, relief in respect of Commonwealth income tax and unilateral relief, as governed by articles 79 to 88, are not available to the person making the claim.