The Chinese Airline Profits Agreement refers to the agreement reached in Beijing on 22 November 1985 between the Australian government and the Government of the People`s Republic of China to avoid double taxation of international air transport revenues and revenues. (a) royalties are paid to a person established in a contracting state or territory (excluding Australia) for the purpose of an agreement; and (5) To the extent that an agreement provides that the term “immobility” has the meaning it has under Australian law, that term includes real estate for the purposes of this agreement. (a) is derived from a person residing in the Federal Republic of Germany under the 1972 German Agreement; and (b) under the agreement, revenues are processed in accordance with article (in this subsection, referred to as “commercial profits”) of the agreement on the taxation of income of a business in a contracting state in which the business operates in another contracting state through a stable establishment located in another contracting state; (1) Where a subsequent agreement containing an article on non-discrimination under the International Tax Agreements Act 1953 in the area of application of tax legislation managed by the Australian Tax Office includes an article on non-discrimination, the parties to this appendix are found to treat the same treatment as that provided by the article without discrimination; (3) For the purposes of the Evaluation Act and Article 22 of the Taipei Agreement, where the term royalty, as used in or in a particular provision of this agreement, is, under Australian income tax law, meaning that, for the purposes of this agreement or this particular provision, that term is, as may be the case , meaning: who has this expression under paragraph 6, paragraph 1, of the Income Tax Investments Act 1936. Note: Most of the agreements, protocols and other agreements described in these sections are listed in the series of contracts in Australia. In 2011, the text of an agreement in the Australian Treaty Series on the Library of Treaties of Australia was available on the AustLII (www.austlii.edu.au) website. (a) Australia entered into an agreement with one of the following contractors: in Canberra on 29 May 1996. A copy of this agreement and the schedule is listed in Schedule 1.