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19 AOUT 2011. - An Act to assent to the Second Protocol, made in Paris on 24 June 2009, amending the Convention between the Kingdom of Belgium and Australia to avoid double taxation and prevent tax evasion on income tax, signed in Canberra on 13 October 1977, as amended by the Protocol signed in Canberra on 20 March 1984, and adapting Belgian tax legislation to certain provisions of the Second Protocol (1) (2) (3)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 77 of the Constitution.
Art. 2. The Second Protocol, made in Paris on 24 June 2009 (hereinafter "the Second Protocol"), amending the Convention between the Kingdom of Belgium and Australia to avoid double taxation and to prevent tax evasion on income tax, signed in Canberra on 13 October 1977, as amended by the Protocol signed in Canberra on 20 March 1984 (hereinafter "the Convention"), will come out its full and full effect.
Art. 3. Within 24 months from the date of entry into force of the Second Protocol, the administration is authorized to collect, outside the time limits provided for in domestic tax law, information:
- referred to in Article 26 of the Convention, as amended by the Second Protocol, and
- relating to taxable periods beginning, or to taxable events occurring, prior to the entry into force of the Second Protocol but to which the Convention nevertheless applies, as amended by the Second Protocol.
Art. 4. Within 24 months from the date of entry into force of the Second Protocol, a tax or a tax supplement may still be validly established outside the time limits provided by the domestic tax law on the basis of information:
- provided, under Article 26 of the Convention, as amended by the Second Protocol, by the competent Australian authority designated in accordance with the Convention, and
- relating to taxable periods beginning, or to taxable events occurring, prior to the entry into force of the Second Protocol but to which the Convention applies, as amended by the Second Protocol.
Art. 5. Within 24 months from the date of entry into force of the Second Protocol, a tax discount may still be validly granted outside the time limits provided by the domestic tax law on the basis of information:
- provided, under Article 26 of the Convention, as amended by the Second Protocol, by the competent Australian authority designated in accordance with the Convention, and
- relating to taxable periods beginning, or to taxable events occurring, prior to the entry into force of the Second Protocol but to which the Convention applies, as amended by the Second Protocol.
Art. 6. The administrative and criminal penalties provided for in domestic tax law in the event of a breach of the obligations resulting, in the head of the offender, from the investigative powers conferred on the administration by domestic tax law are applicable to the person who contravenes the obligations conferred on the administration by section 3 of this Act by the head of the offender.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, August 19, 2011.
ALBERT
By the King:
Deputy Prime Minister and Minister for Foreign Affairs,
S. VANACKERE
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
____
Notes
(1) 2010-2011 session.
Senate:
Documents.
Bill tabled on 20 April 2011, No. 5-962/1.
Amendments 5-962/2.
Report made on behalf of the commission, No. 5-962/3.
Text adopted by Commission 5-962/4.
Annales parliamentarians.
Discussion, meeting of 9 June 2011.
Voting, meeting of 9 June 2011.
House of Representatives:
Documents.
Project transmitted by the Senate, No. 53-1575/1.
Text adopted in plenary and subject to Royal Assent, No. 53-1575/2.
Annales parliamentarians.
Discussion, meeting of 7 July 2011.
Vote, meeting of 7 July 2011.
(2) See Decree of the Flemish Community/Flemish Region of 28 March 2014 (Belgian Monitor of 8 August 2014), Decree of the French Community of 19 April 2012 (Belgian Monitor of 27 June 2012), Decree of the German-speaking Community of 24 September 2012 (Belgian Monitor of 24 October 2012 (Ed. 2), Decree of the Walloon Region of 26 April 2012 (Belgian Region of 22 May 2012),
(3) Effective date: May 12, 2014.

Second Protocol amending the Agreement between the Kingdom of Belgium and Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Canberra on 13 October 1977 as amended by the Protocol signed at Canberra on 20 March 1984.
The Kingdom of Belgium
and
Australia,
Desiring to amend the Agreement between the Kingdom of Belgium and Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Canberra on 13 October 1977 as amended by the Protocol signed at Canberra on 20 March 1984 (hereinafter referred to as the " Agreement"),
Have agreed as follows:
ARTICLE I
The text of Article 26 of the Agreement is deleted and replaced by the following:
“1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed by or on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2.
2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use.
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
4. If information is requested by a Contracting State in accordance with the provisions of this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 of this Article but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5. In no case shall the provisions of paragraph 3 of this Article be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, trust, foundation, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. To the extent necessary to obtain such information, the tax administration of the requested Contracting State shall have the power to require the disclosure of information and to conduct investigations and hearings notwithstanding any provisions in its domestic tax laws. »
ARTICLE II
1. Each of the Contracting States shall notify the other Contracting State, through diplomatic channels, of the completion of the procedures required by its law for the bringing into force of this Protocol. The Protocol shall enter into force on the date of the later of these notifications and its provisions shall have effect:
a) with respect to taxes due at source on income credited or payable on or after 1 January 2010;
b) with respect to other taxes charged on income of taxable periods beginning on or after 1 January 2010;
c) with respect to any other taxes imposed by or on behalf of the Contracting States, on any other tax due in respect of taxable events taking place on or after 1 January 2010.
2. Notwithstanding paragraph 1, the provisions of Article 26 (Exchange of Information) shall have effect with respect to criminal tax matters from the date of entry into force of the Protocol, without regard to the taxable period to which the matter relates.
The term « criminal tax matters » means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the requesting State.
ARTICLE III
This Protocol, which shall form an integral part of the Agreement, shall remain in force as long as the Agreement remains in force and shall apply as long as the Agreement itself is applicable.
In witness whereof, the undersigned duly authorized thereto by their respective governments, have signed this Protocol.
Done in duplicate at Paris, on this 24th day of June, 2009, in the English language.

Second Protocol amending the Convention between the Kingdom of Belgium and Australia to avoid dual omposition and to prevent tax evasion on income tax signed in Canberra on 13 October 1977, as amended by the Protocol signed in Canberra on 20 March 1984
The Kingdom of Belgium
and
Australia,
Desirous of amending the Convention between the Kingdom of Belgium and Australia to avoid double taxation and to prevent tax evasion on income tax signed in Canberra on 13 October 1977, as amended by the Protocol signed in Canberra on 20 March 1984 (hereinafter referred to as "the Convention"),
The following provisions were agreed:
ARTICLE I
The text of Article 26 of the Convention is deleted and replaced by the following provisions:
“1. The competent authorities of the Contracting States shall exchange the information likely to be relevant to the application of the provisions of this Convention or for the administration or application of the domestic law relating to the taxation of any kind or denominations perceived by or on behalf of the Contracting States to the extent that the taxation it provides is not contrary to the Convention. The exchange of information is not restricted by sections 1 and 2.
2. The information received under paragraph 1 by a Contracting State shall be kept secret in the same manner as the information obtained pursuant to the domestic legislation of that State and shall be communicated only to the persons or authorities (including the courts and administrative bodies) concerned by the establishment or collection of the taxes referred to in paragraph 1, by the procedures or prosecutions relating to such taxes, by the decisions on remedies relating to such taxes, or by the control of the above. These individuals or authorities only use this information for these purposes. They may disclose this information in public court hearings or judgments. Notwithstanding the foregoing, the information received by a Contracting State may be used for other purposes where this is the result of the laws of both States and where the competent authority of the State providing the information authorizes such use.
3. In no case shall the provisions of paragraphs 1 and 2 be construed as imposing on a Contracting State the obligation:
(a) take administrative measures derogating from its legislation and administrative practice or those of the other Contracting State;
(b) provide information that could not be obtained on the basis of its legislation or in the course of its normal administrative practice or those of the other Contracting State;
(c) provide information that would reveal a commercial, industrial, professional or commercial secret or information that would be contrary to public order.
4. If information is requested by a Contracting State in accordance with the provisions of this Article, the other Contracting State shall use the powers available to it to obtain the information requested, even if it does not need it for its own tax purposes. The obligation contained in the preceding sentence shall be subject to the limitations provided for in paragraph 3 of this article unless these limitations are likely to prevent a Contracting State from communicating information solely because it does not have an interest in it in the national context.
5. The provisions of paragraph 3 of this article shall not, in any case, be construed as permitting a Contracting State to refuse to disclose information solely because such information is held by a bank, other financial institution, trust, foundation, agent or person acting as an agent or trustee or because such information relates to the property rights of a person. To the extent that this is necessary to obtain this information, the tax administration of the requested Contracting State has the power to request the communication of information and to conduct investigations and hearings notwithstanding any contrary provision of its domestic tax legislation. »
ARTICLE II
1. Each Contracting State shall notify, through diplomatic channels, the other Contracting State of the fulfilment of the procedures required by its legislation for the entry into force of this Protocol. The Protocol shall enter into force on the date of the second notification and shall apply:
(a) taxes due to the source on income awarded or paid from 1^er January 2010;
(b) other taxes on taxable period income starting from 1^er January 2010;
(c) in respect of other taxes collected by or on behalf of the Contracting States, any other tax due to taxable events occurring from 1^er January 2010.
2. Notwithstanding paragraph 1, in criminal tax matters, the provisions of Article 26 (change of information) shall be applicable from the date of entry into force of the Protocol, irrespective of the tax period concerned.
The term "in criminal tax matters" means any tax case involving an intentional act punishable by prosecution under the criminal law of the requesting State.
ARTICLE III
This Protocol, which is an integral part of the Convention, will remain in force as long as the Convention remains in force and will apply as long as the Convention itself is applicable.
In faith, the undersigned to this duly authorized by their respective Governments have signed this Protocol.
Done in Paris on 24 June 2009, in duplicate, in the English language.