(Article 21(1) and (3)) However, in order to allow the country of residence to benefit from the exclusive right of taxation on certain types of income, profits or profits, this exclusive right is generally represented by terms that are taxable only in that country. Generally speaking, tax treaties also provide that where income, profits or profits can be taxed in both countries, the country of residence (where it imposes) allows relief from the double taxation of its own tax on the tax levied by the country of origin. In the case of Australia, the exemption obligations under the tax treaty shall take effect, where applicable, through the application of the general provisions of the Australian tax credit system of Australian law or the relevant exemption provisions of the Act. . . .