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Amendments to Australian-Norway tax convention

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Australian Taxation Office


Nat 98/54


Amendments to the comprehensive taxation convention between Australia and Norway were confirmed in Canberra on 7 August 1998. The amendments came into force on 6 September 1998.

The amendments outline the method of elimination of double taxation by Norway in respect of income derived by residents of Norway which may be taxed in Australia under the terms of the convention. The general effect of the amendments is to slightly alter the mechanism by which relief from double taxation is granted.

One reason that Australia enters into double tax agreements with countries is to eliminate double taxation. These agreements do this by allocating the taxing rights on income as between the countries. Each agreement defines when an individual is a resident of one of the countries for the purposes of the double tax agreement.

Norway has changed the way it relieves double taxation under the convention. The new-method will take effect on taxes on income derived in the 1999 calendar year and subsequent calendar years. The convention specifically provided a mechanism for Norway to adopt this new method.

These amendments do not affect Australian residents deriving income from sources in Norway. They w'ill continue to receive relief from double taxation under existing terms of the convention.

Formal notification of the entry into force of the amendments will be published in the Gazette. The amendments are set out in the Protocol to the current convention with Norway (Schedule 23 to the International Tax Agreements Act 1953).

CANBERRA 7 September 1998

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