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 28   Entry into Force  

1.  
The Government of Australia and the Government of the Republic of Turkey shall notify each other in writing through the diplomatic channel of the completion of their respective statutory and constitutional procedures required for the entry into force of this Convention. This Convention shall enter into force on the date of the last notification.

2.  
This Convention shall have effect:


(a) in Australia:


(i) in respect of withholding tax on income that is derived by a nonresident, in relation to income derived on or after 1 January in the calendar year next following that in which the Convention enters into force;

(ii) in respect of other Australian tax, in relation to income, profits or gains of any year of income beginning on or after 1 July next following that in which the Convention enters into force;


(b) in Turkey:


(i) with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January next following the date upon which this Convention enters into force;

(ii) with regard to other taxes, in respect of taxable years beginning on or after 1 January next following the date upon which this Convention enters into force.



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