The income tax treaty and protocol between Australia and France, signed on 20 June 2006, will enter into force on 1 June 2009.

In Australia, the new treaty generally applies from 1 January 2010 for withholding taxes and 1 July 2010 for other taxes; in France, it applies from 1 January 2010. The new treaty will apply for the purposes of Article 25 (Exchange of information) fr…

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