INTERNATIONAL TAX AGREEMENTS ACT 1953

NOTICE UNDER SECTION 4A SPECIFYING THE ENTRY INTO FORCE OF THE AUSTRALIA – GERMANY TAX TREATY

NOTICE is hereby given in pursuance of section 4A of the International Tax Agreements Act 1953 that the Agreement between Australia and the Federal Republic of Germany for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion and Avoidance and its Protocol (‘Australia-Germany tax treaty’) entered into force on 7 December 2016.

Dated this 6 December 2016

KELLY O’DWYER

Minister for Revenue and Financial Services