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Entry into Force of the Convention between Japan and Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

November 3, 2008
Japanese

  1. The Exchange of Diplomatic Notes for the entry into force of the Convention between Japan and Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (signed on January 31, 2008) took place in Canberra on November 3 (Monday).
     
  2. The new Convention will enter into force on December 3 (Wednesday), 2008, and will be applicable for the following in Japan.

    3. (1) Concerning taxes on incomes withheld at source, for amounts taxable on or after January 1, 2009.
    (2) Concerning taxes on incomes not withheld at source, for incomes in any taxable year that starts on or after January 1, 2009.
    (3) Concerning other taxes, for taxes in any taxable year that starts on or after January 1, 2009.

  1. Reflecting the close economic relations between Japan and Australia, the new Convention extensively updates the existing Convention for the first time in 38 years, with a view to promoting mutual investments while taking measures to prevent tax evasion.
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Related Information (Japan-Australia Relations)
Related Information (CONVENTION BETWEEN JAPAN AND AUSTRALIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME(PDF))

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