The Double Taxation Relief (Taxes on Income) (Papua New Guinea) Order 1991

ARTICLE 29 Entry in force

Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

(a)

in the United Kingdom:

(i)

in respect of income tax for any year of assessment beginning on or after 6th April in the calendar year next following that in which the later of these notifications is given;

(ii)

in respect of corporation tax, for any financial year beginning on or later 1st April in the calendar year next following that in which the later of these notifications is given; and

(b)

in Papua New Guinea:

(i)

in respect of witholding tax on income that is derived by a non-resident, in relation to income derived on or after 1st January in the calendar year next following that in which later of these notifications is given;

(ii)

in respect of other Papua New Guinea tax, in relation to income of any year of income beginning on or after 1st January in the calendar year next following that in which the later of these notifications is given.