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  

(22)  
With reference to paragraph 1 of Article 28 (Exchange of Information) of the Convention:

In the case of Australia, the term " taxes of every kind and description imposed on behalf of the Contracting States " means taxes of every kind and description imposed under the federal tax laws administered by the Commissioner of Taxation.




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