The Agreement between Thailand and Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 31st August 1989 and the notes indicating both states have completed necessary procedures were exchanged on 26th July 1990.
Under Article 28, this Agreement shall apply in Thailand :
1. in respect of taxes withheld at source, on amounts paid on or after 1st January 1990,
2. in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1990 |