Australian Tax Treaties
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.
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