Australian Tax Treaties
This Convention shall apply only to taxes on income imposed on behalf of each Contracting State irrespective of the manner in which they are levied.
(2)
The existing taxes to which this Convention shall apply are -
(a) in the case of Australia:
the Australian income tax, including the additional tax upon the undistributed amount of the distributable income of a private company;
(b) in the case of Italy:
(i) the individual income tax ( l ' imposta sul reddito delle persone fisiche );
even if they are collected by withholding taxes at the source.
(ii) the corporate income tax ( l ' imposta sul reddito delle persone giuridiche );
(3)
The Convention shall apply to any identical or substantially similar taxes which are imposed 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 to each other any significant changes which have been made in their laws relating to the taxes to which this Convention applies.
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