AUSTRALIAN TAX TREATIES

Italian Convention  

Italian Airline Profits Agreement  

ARTICLE 4  

(1)  
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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