(2) The Agreement shall enter into force on the day of the
exchange of the instruments of ratification and shall thereupon
have effect:
a) in the case of 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 January next following the date on which this Agree-
ment enters into force;
ii) in respect of fringe benefits tax, in relation to fringe
benefits provided on or after 1 April next following the
date on which this Agreement enters into force;
iii) in respect of other Australian tax, in relation to income,
profits or gains of any year of income beginning on or
after 1 July next following the date on which this Agree-
ment enters into force;
b) in the case of the Federal Republic of Germany:
i)
in respect of taxes withheld at source, in relation to
amounts paid or credited on or after 1 January next
following the date on which this Agreement enters into
force;
ii) in respect of taxes on income, for the taxes levied on
income derived during the periods of time beginning on
or after 1 January next following the date on which this
Agreement enters into force;
iii) in respect of the tax on capital, for the tax levied for
periods beginning on or after 1 January next following the
year in which this Agreement enters into force.
(3) The Agreement between the Federal Republic of Germany
and the Commonwealth of Australia for the avoidance of double
taxation and the prevention of fiscal evasion with respect to taxes
on income and capital and to certain other taxes, signed at
Melbourne on 24 November 1972 and the Protocol to that Agree-
ment, also signed at Melbourne on 24 November 1972, shall
terminate upon the entry into force of this Agreement. However,
the provisions of the first-mentioned Agreement and the Protocol
shall continue to have effect for taxable years and periods which
expired before the time at which the provisions of this Agreement
shall be effective.
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and English versions are present in the source and are identified by the signing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2016 II S. 1114 | de-australia-2016-base | de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17 | Article 32 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-australia-2016-base/en/articles/article-32/
Source, edition and limits
Source edition
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and English versions are present in the source and are identified by the signing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription