AUSTRALIAN TAX TREATIES

Turkish Convention  

CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION  

ARTICLE 2   Taxes Covered  

1.  
The existing taxes to which this Convention shall apply are:


(a) in Australia:
the income tax, including the resource rent tax in respect of offshore projects relating to exploration for or exploitation of petroleum resources, imposed under the federal law of Australia;


(b) in Turkey:


(i) the income tax; and

(ii) the corporation tax.

2.  
This Convention shall apply also to any identical or substantially similar taxes which are imposed under the federal law of Australia or the law of Turkey after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in the law of their respective States relating to the taxes to which this Convention applies within a reasonable period of time after those changes.

3.  
For the purposes of Article 26, the taxes to which this Convention shall apply are:


(a) in the case of Australia, taxes of every kind and description imposed under the federal tax laws administered by the Commissioner of Taxation; and


(b) in the case of Turkey, taxes of every kind and description imposed under the tax laws administered by Ministry of Finance.




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