ARTICLE 28

U.S. Income Tax Treaty — australia tax treaty documents: austtech.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Entry into Force

The Convention is subject to ratification in accordance with the applicable procedures of each Contracting State. The instruments of ratification will be exchanged at Washington, D.C.

The Convention enters into force on the date on which the instruments of ratification are exchanged. Its provisions take effect, with respect to dividends, interest and royalties paid, credited or otherwise derived, on or after the first day of the second month following the exchange of instruments of ratification and, with respect to all other income, for taxable years (or income years) beginning on or after the first day of the second month following the exchange of instruments of ratification.

The 1953 Convention shall cease to have effect with respect to taxes to which this Convention applies in accordance with the above provisions and shall terminate on the expiration of the last date on which it has effect.

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▸Contents — U.S. Income Tax Treaty — australia tax treaty documents: austtech.pdf

U.S. Income Tax Treaty — australia tax treaty documents: austtech.pdf

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