AUSTRALIAN TAX TREATIES

Japanese Convention  

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

ARTICLE 2   Taxes Covered  

(1)  
This Convention shall apply to the following existing taxes:


(a) in the case of Japan:


(i) the income tax; and

(ii) the corporation tax
(hereinafter referred to as " Japanese tax " );


(b) in the case of Australia:


(i) the income tax; and

(ii) the petroleum resource rent tax
(hereinafter referred to as " Australian tax " ).

(2)  
This Convention shall apply also to any identical or substantially similar taxes that are imposed by Japan or under the federal law of Australia after the date of signature of the Convention in addition to, or in place of, the existing taxes referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in the law of their respective Contracting States relating to the taxes to which the Convention applies within a reasonable period of time after such changes.




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