As a tax treaty between a developing and a developed country, the Sino-Australian Income Tax Agreement contains important aspects of the model treaties and bears some resemblance to the Sino-American Tax Treaty. The Agreement also contains clauses reflecting the unique positions of each contrasting party.
"A Comparative Analysis of the Sino-Australian Income Tax Agreement,"
Revenue Law Journal:
2, Article 4.
Available at: http://epublications.bond.edu.au/rlj/vol2/iss2/4