AUSTRALIAN TAX TREATIES
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
This Agreement shall continue in effect indefinitely, but either of the Contracting States may, on or before 30 June in any calendar year beginning after the expiration of 5 years from the date of its entry into force, give to the other Contracting State through the diplomatic channel written notice of termination and, in that event, this Agreement shall cease to be effective:
(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 1 July; and
(ii) in the case of Poland, on 1 January,
in the calendar year next following that in which the notice of termination is given.