Treaty between Australia and Norway enters into force

The new income tax treaty between Australia and Norway, signed on 8 August 2006, entered into force on 12 September 2007. The new treaty will generally apply in Australia with respect to withholding taxes from 1 January 2008, and other taxes from 1 July 2008. In Norway the new treaty will generally apply from 1 July 2008. From these dates the new treaty generally replaces the Australia-Norway income and capital tax treaty and protocol of 6 May 1982.