Australian Tax Treaties

Italian Airline Profits Agreement  

AGREEMENT BETWEEN THE GOVERNMENT OF THE COMMONWEALTH OF AUSTRALIA AND THE GOVERNMENT OF ITALY FOR THE AVOIDANCE OF DOUBLE TAXATION OF INCOME DERIVED FROM INTERNATIONAL AIR TRANSPORT  

ARTICLE 4  

(1)    
This Agreement shall be ratified and the instruments of ratification shall be exchanged at Rome as soon as possible. ^[1]

Instruments of ratification were exchanged at Rome on 9 April 1976.

(2)    
This Agreement shall enter into force on the date of the exchange of the instruments of ratification and its provisions shall have effect -

(a) in Australia, for the year of income that commenced on the first day of July 1966 and subsequent years of income;

(b) in Italy, in respect of income assessable for any taxable period commencing on or after the first day of January 1966.