Australian Tax Treaties

Swiss Convention  

CONVENTION BETWEEN AUSTRALIA AND THE SWISS CONFEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, WITH PROTOCOL  

SECTION 15  

15    
Ad Article 27

It is understood that in the case of Australia, the references to " taxation years " in subparagraph c) of paragraph 2 and to " taxable years " in paragraph 3 refer to " income years " or " fringe benefits tax years " as required.