Agreement between Australia and the Republic of Kiribati for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
| Australian Treaty Series Number | [1991] ATS 34 |
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| Done at Place and Date | Canberra, 03/23/1991 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Kiribati |
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| Subject of Treaty |
Taxation |
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| Australian Implemention Requirements | TAXATION (INTEREST ON OVERPAYMENTS) REGULATIONS (AMENDMENT) 1995 No. 448
Income Tax (International Agreements) Amendment Act (No. 96 of 1991) |
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| Entry into Force for Australia, Date and Conditions | 04/10/1992, eif with exchange of Notes
Kiribati's note of 28 June 1991, advises eif for Kiribati on 1 January 1992
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 | 01/14/1992, 28573, Australia |
| Other Series Numbers and Reference to Text | Act 1991/96; UNTS 1661 p273 |
| Amendments to Treaty and Notes | |
| Last Updated | 03/07/2002 |
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