Agreement between the Government Australia and the Government of the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
| Australian Treaty Series Number | [1992] ATS 44 |
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| Done at Place and Date | Canberra, 04/13/1992 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Vietnam |
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| Subject of Treaty |
Taxation |
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| Australian Implemention Requirements | Taxation Laws Amendment Act (No. 3) 1993 (No.118 of 1993)
Income Tax (International Agreements) Amendment Act 1992 (No. 139 Of 1992)
International Tax Agreements Amendment Act (No 1) 1997 (No 80 of 1997) |
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| Entry into Force for Australia, Date and Conditions | 12/10/1992, eif with exchange of notes.
Applicable to Christmas, Cocos and Norfolk Islands, Ashmore and Cartier Islands, Heard and McDonald Islands and Coral Sea Islands. |
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| Treaty Acceptance |
| 1. Action and Date |
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| 2. Action and Date |
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| Treaty Withdrawal |
| 1. Action and Date |
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| 2. Action and Date |
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| Registered with UN | 07/10/1992, 29029, Australia |
| Other Series Numbers and Reference to Text | Act 1992/139;[1993] UNTSer 833; 1735 UNTS 391
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| Amendments to Treaty and Notes | see Amendment of 22 Nov 1996 and of 5 August 2002. |
| Last Updated | 03/30/2012 |
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