AUSTRALIAN TAX TREATIES

Malaysian Agreement  

AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF MALAYSIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 28   Entry into Force  
This Agreement shall come into force on the date on which the Government of Australia and the Government of Malaysia exchange notes through the diplomatic channel notifying each other that the last of such things has been done as is necessary to give this Agreement the force of law in Australia and in Malaysia, as the case may be, [1]

Notes to this effect were exchanged on 26 June 1981 on which date the Agreement entered into force.

and thereupon this Agreement shall have effect -


(a) in Australia -


(i) in respect of withholding tax on income that is derived by a non-resident, in respect of income derived on or after 1 July 1979;

(ii) in respect of other Australian tax, for any year of income beginning on or after 1 July 1979;


(b) in Malaysia -
in respect of Malaysian tax, for the year of assessment beginning on 1 January 1980, and subsequent years of assessment.




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