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) from 1 June 2009. From these dates, the new treaty generally replaces the Australia-France income tax…