The Double Taxation Relief (Taxes on Income) (Indonesia) Order 1994

ARTICLE 20 Students

(1) An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State solely as a student at a university, college, school or other similar recognised educational institution in that other Contracting State or as a business or technical apprentice therein, shall be exempt from tax in that other Contracting State on:

(a) all remittances from the first-mentioned Contracting State for the purposes of his maintenance, education or training; and

(b) any income derived from the other Contracting State in respect of services rendered in that other Contracting State (other than any rendered by a business or technical apprentice to the person or partnership to whom he is apprenticed), with a view to supplementing the resources available to him for such purposes, not exceeding the sum of £500 sterling in the case of the United Kingdom, or the equivalent in Indonesian currency in the case of Indonesia, during any year of assessment.

(2) An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either of the Contracting States or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either of the Contracting States for a period not exceeding two years from the date of his first arrival in that other Contracting State in connection with that visit shall be exempt from tax in that other Contracting State on:

(a) the amount of such grant, allowance or award; and

(b) any income derived from that other Contracting State in respect of services in that other Contracting State if the services are performed in connection with his study, research, or training or are incidental thereto.

(3) An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State solely as an employee of, or under contract with, the Government or an enterprise of the first-mentioned Contracting State for the purpose of acquiring technical, professional or business experience for a period not exceeding twelve months from the date of his first arrival in that other Contracting State in connection with that visit shall be exempt from tax in that other Contracting State on:

(a) all remittances from the first-mentioned Contracting State for the purposes of his maintenance, education or training; and

(b) any remuneration, so far as it is not in excess of £500 sterling or the equivalent in Indonesian currency, as the case may be, for personal services rendered in that other Contracting State, provided such services are in connection with his studies or training or are incidental thereto.

• Provided that the benefits under this paragraph shall not be granted if the technical, professional or business experience is acquired from a company controlled directly or indirectly by the Government or the enterprise which sent the employee or the person under contract.