According to recent reports, the 2009 protocol to the 1977 income tax treaty between Australia and Belgium entered into force on 12 May 2014. The protocol, signed 24 June 2009, is the second to amend the treaty and updates the exchange of information article in line with the OECD standard.
The protocol applies for criminal tax matters from 12 May 2014, and applies for other tax matters from 1 January 2010.