ARTICLE 27
Entry into Force
This Agreement shall enter into force on the date on which the Contracting States exchange notes through the diplomatic channel notifying each other that the last of such things has been done as is necessary to give this Agreement the force of law in Australia and in China, as the case may be, and thereupon this Agreement shall have effect:
(a) in Australia:
(i) in respect of withholding tax on income that is derived by a non‑resident, in relation to income derived on or after 1 July in the calendar year next following that in which the Agreement enters into force;
(ii) in respect of other Australian tax, in relation to income of any year of income beginning on or after 1 July in the calendar year next following that in which the Agreement enters into force;
(b) in China:
in respect of income derived during any taxable year beginning on or after 1 January next following that in which this Agreement enters into force.
Australia / China · Australia–China 1988 income-tax Agreement
ARTICLE 27 · Entry into Force
English · original source edition
Unreviewed · applicability unverifiedNamed schedule only · parent volume incomplete
Citation to select or copy
Australia / China; International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 28; source scope International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 28; edition Agreement signed 17 November 1988; 2010 statutory source edition; MLI modifications not incorporated; article 27; English; unreviewed source text, current applicability unverified; /editions/au-cn-1988-convention-official-schedule-v1/en/articles/article-27/
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Source & edition
International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 28
- Official online text · named schedule Official source website ↗
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0e307be96cda43a5988a327d148e3838674162119c71060b976abd51f1da7099Digest scope: exact complete named published source-unit capture; not full statutory volume or PDF binary
Published source-unit scope
Complete Schedule28comprehensive1988income-tax Agreement, ending before Schedule29; not separate airline agreement Schedule26; parent2010volume incomplete.
- Unit citation
- International Tax Agreements Act 1953, compilation prepared 25 March 2010, Schedule 28
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Source language clause (not a claim of supplied translations): DONE in duplicate at Canberra this 17th day of November One thousand nine hundred and eighty‑eight in the English and Chinese languages, both texts being equally authentic.
- Edition
- Agreement signed 17 November 1988; 2010 statutory source edition; MLI modifications not incorporated
- Text available here
- English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Signature
- 1988-11-17
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
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Comprehensive income-tax Agreement, not the separately printed airline-profits agreement.
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