Australian Tax Treaties

Turkish Convention  

CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION  

ARTICLE 29   Termination  

1.    
This Convention shall continue in effect indefinitely, but either of the Government of Australia and the Government of the Republic of Turkey may terminate the Convention, through the diplomatic channel, by giving written notice of termination at least 6 months before the end of any calendar year beginning after the expiration of 5 years from the date of its entry into force.

2.    
This Convention shall cease to be effective:

(a) in Australia:

(i) in respect of withholding tax on income that is derived by a nonresident, in relation to income derived on or after 1 January in the calendar year next following that in which the notice of termination is given;

(ii) in respect of other Australian tax, in relation to income, profits or gains of any year of income beginning on or after 1 July next following that in which the notice of termination is given;

(b) in Turkey:

(i) with regard to taxes withheld at source, in respect of amounts paid or credited after the end of the calendar year in which such notice is given;

(ii) with regard to other taxes, in respect of taxable years beginning after the end of the calendar year in which such notice is given.

IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Convention.

DONE at Ankara, this 28th day of April 2010, in duplicate in the English and Turkish languages, both texts being equally authentic.

FOR THE GOVERNMENT OF AUSTRALIA:	FOR THE GOVERNMENT OF THE REPUBLIC OF TURKEY:
HE Mr Peter Doyle Ambassador	Mr Mehmet Kilci President of Revenue Administration

PROTOCOL TO THE CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

The Government of Australia and the Government of the Republic of Turkey,

Having regard to the Convention between the Government of Australia and the Government of the Republic of Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed today at [ ] (the Convention),

Have agreed as follows: