AUSTRALIAN TAX TREATIES

Polish Agreement  

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

ARTICLE 28   Entry into Force  

1.  
This Agreement shall be ratified and the instruments of ratification shall be exchanged at Warsaw.

2.  
This Agreement shall enter into force on the date of the exchange of instruments of ratification and its provisions shall have effect:


(a) in respect of withholding tax imposed by a Contracting State on income that is derived by a non-resident of that State, in relation to income derived on or after 1 January; and


(b) in respect of other tax, in relation to profits, income or gains of any year of income beginning:


(i) in the case of Australia, on or after 1 July; and

(ii) in the case of Poland, on or after 1 January,

in the calendar year next following that in which the exchange of instruments of ratification takes place.




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