Australian Tax Treaties
The Contracting States shall notify each other in writing through the diplomatic channel of the completion of their domestic requirements for the entry into force of this Convention. The Convention shall enter into force on the date of the last notification, and thereupon the Convention shall have effect: (a) in the case of Australia:
(i) in respect of withholding tax on income that is derived by a non-resident, in relation to income derived on or after 1 January next following the date on which the Convention enters into force;
(ii) in respect of fringe benefits tax, in relation to fringe benefits provided on or after 1 April next following the date on which this Convention enters into force;
(b) in the case of Iceland:
(iii) in respect of other Australian tax, in relation to income of any year of income beginning on or after 1 July next following the date on which the Convention enters into force;
(i) in respect of taxes withheld at source, on income derived on or after 1 January next following the date on which the Convention enters into force;
(ii) in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1 January next following the date on which the Convention enters into force.
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