47 Article 22 of the Tax Convention governs double taxation. Note that the Convention contains provisions that prevent double taxation of pensions, social security income and pension income received by a resident during his stay in his country of origin. For example, there may be tax breaks for an Australian who lives in Australia, but is a U.S. citizen, on income from an Australian pension. In other examples, there may be taxes on Australian pensions. (b) another agreement allowing for the exchange of information on tax matters between Australia and: for the purposes of the Taxation Act, income from the rental of immovable property, income from other direct interests on or through immovable property, whether or not improved, and income from all kinds of claims, with the exception of bonds or bonds issued by a mortgage on immovable property or on another, income which is guaranteed by Article 6 of the Netherlands Agreement (as amended by the Netherlands Protocol (no. .