Treaties

Convention between Australia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Protocol, and Exchange of Notes

Australian Treaty Series Number[2008] ATS 21
Not In Force Series Number[2008] ATNIF 1
 
Done at Place and Date Tokyo, 01/31/2008
Short TitleDTA Japan
Treaty Status (Australia) In Force
Agreement Type Bilateral
Country (Bilateral) Japan
 
Subject of Treaty BUSINESS & FINANCE Foreign Investment Taxation
Tabling Dates (Reps)03/12/2008
Tabling Dates (Senate)03/12/2008
 
National Interest Analysis (NIA) Number and DateGo to Text
Regulation Impact Statement Go to Text
JSCOT Report Number91  
Government Response
 
Entry into Force for Australia, Date and Conditions12/03/2008
 
Treaty Acceptance
1. Action and Date
2. Action and Date
 
Treaty Withdrawal
1. Action and Date
2. Action and Date
 
Registered with UN02/19/2010, 47196, Australia
Other Series Numbers and Reference to Text
Amendments to Treaty and NotesUpon entry into force, in accordance with Article 13.3, the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, done in Canberra on 30 March 1969 [1970] ATS 9 was terminated. On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement. Synthesised text of the MLI and the Convention Between Australia and Japan available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Japan-agreement&PiT=99991231235958
Last Updated06/26/2019