Australian Tax Treaties

Israeli Convention  

CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE STATE OF ISRAEL FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE  

SECTION 12.  

12.    
With reference to paragraph 1 of Article 25 (Mutual Agreement Procedure) of the Convention:

It is agreed that the competent authority of each Contracting State will implement a notification process for cases that are presented by a person to a competent authority under paragraph 1. This process is to be used when the competent authority to which a case is presented does not consider the person ' s objection to be justified. In such circumstances, the competent authority must notify the other competent authority of the case.