Australian Tax Treaties
This Convention shall be ratified and the instruments of ratification shall be exchanged at Rome as soon as possible.
(2)
The Convention shall enter into force on the date of the exchange of instruments of ratification and its provisions shall have effect -
(a) in Australia -
(i) in respect of withholding tax on income that is derived by a non-resident, in respect of income derived on or after 1 July 1976;
(ii) in respect of other Australian tax, for any year of income beginning on or after 1 July 1976;
(b) in Italy -
in respect of income assessable for taxable periods beginning on or after 1 July 1976.
(3)
Claims for refund or credits arising in accordance with this Convention in respect of any tax payable by residents of either of the Contracting States in respect of income which is subject to tax and to which this Convention applies in accordance with paragraph (2) of this Article and which was derived before the entry into force of this Convention, shall be lodged within three years from the date of entry into force of this Convention or from the date the tax was charged whichever is later.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
