Second Protocol Amending the Agreement between Australia and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, and Protocol, of 17 March 1976
| Australian Treaty Series Number | [1987] ATS 22 |
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| Done at Place and Date | Canberra, 06/30/1986 |
| Treaty Status (Australia) |
In Force , eif with exchange of notes |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Netherlands |
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| Subject of Treaty |
Taxation |
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| Australian Implemention Requirements | Taxation Laws Amendment Act (No. 3) 1986 |
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| Entry into Force for Australia, Date and Conditions | 05/01/1987, Applicable to Christmas, Cocos and Norfolk Islands and Ashmore and Cartier 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 | 06/08/1989, 15141 Australia |
| Other Series Numbers and Reference to Text | Act 1986/112; UNTS 1536 p393.
ITA A(1) 510 |
| Amendments to Treaty and Notes | 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 the Netherlands available online from the Australian Taxation Office link: http://ato.gov.au/law/view/document?DocID=MLI/MLI-Netherlands-agreement |
| Last Updated | 01/10/2020 |
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