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ARTICLE 29

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

Termination

The Convention shall remain in force indefinitely unless terminated by one of the Contracting States. Either State may terminate the Convention after five years from the date on which it enters into force by giving at least six months prior notice through diplomatic channels. In that event, the Convention will cease to have effect with respect to dividends, interest and royalties paid, credited or otherwise derived on or after January 1 following the expiration of the six-month period and, with respect to all other income, for taxable years (or income years) beginning on or after January 1 following the expiration of the six-month period.

As an exception to those general rules, the provisions of the Convention concerning social security benefits and similar public pensions provided in paragraph 2 of Article 18 (Pensions, Annuities, Alimony and Child Support) may be terminated by either Contracting State at any time by giving prior notice to the other State through diplomatic channels.

May 24, 1983

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