Personal/Carer’s Leave a) Personal/carer’s leave is defined in accordance with Section 244 of the Act and includes paid sick leave (accrued under the AFPCS) and paid or unpaid carer’s leave (accrued under the AFPCS). Casual employees shall have no entitlement to paid personal/carer’s leave.
DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
INDEPENDENT PERSONAL SERVICES 1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State: