AUSTRALIAN TAX TREATIES

Swiss Convention  

CONVENTION BETWEEN AUSTRALIA AND THE SWISS CONFEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, WITH PROTOCOL  

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Ad Article 27

It is understood that in the case of Australia, the references to " taxation years " in subparagraph c) of paragraph 2 and to " taxable years " in paragraph 3 refer to " income years " or " fringe benefits tax years " as required.




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