Australian Tax Treaties
Each of the Contracting States shall notify the other Contracting State, through diplomatic channels, of the completion of the procedures required by its law for the bringing into force of this Protocol. The Protocol shall enter into force on the date of the later of these notifications and its provisions shall have effect:
a) with respect to taxes due at source on income credited or payable on or after 1 January 2010;
b) with respect to other taxes charged on income of taxable periods beginning on or after 1 January 2010;
c) with respect to any other taxes imposed by or on behalf of the Contracting States, on any other tax due in respect of taxable events taking place on or after 1 January 2010.
2.
Notwithstanding paragraph 1, the provisions of Article 26 (Exchange of Information) shall have effect with respect to criminal tax matters from the date of entry into force of the Protocol, without regard to the taxable period to which the matter relates.
The term " criminal tax matters " means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the requesting State.
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