in Australia. (i) subject to sub-paragraph 1(a)(ii), for the purposes of Article 9 of the Protocol in respect of tax on income of any year of income beginning on or after 1 July 1987; (ii) to the extent that Article 9 of the Protocol has application in respect of Malaysian tax forgone in accordance with section 35 or 37 of the Promotion of Investments ▇▇▇ ▇▇▇▇ of Malaysia, in respect of tax on income of any year of income beginning on or after 1 July 1985; (iii) in the case of sub-paragraph (c) of Article 2 of the Protocol, in respect of tax on income of any year of income beginning on or after 1 July 1993; and (iv) in any other case, in relation to income of any year of income beginning on or after 1 July in the calendar year next following that in which this Protocol enters into force;
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Sources: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
in Australia. (i) subject to sub-paragraph 1(a)(ii), for the purposes of Article 9 of the Protocol in respect of tax on income of any year of income beginning on or after 1 July 1987;
(ii) to the extent that Article 9 of the Protocol has application in respect of Malaysian tax forgone in accordance with section 35 or 37 of the Promotion of Investments ▇▇▇ ▇▇▇▇ Act 1986 of Malaysia, in respect of tax on income of any year of income beginning on or after 1 July 1985;
(iii) in the case of sub-paragraph (c) of Article 2 of the Protocol, in respect of tax on income of any year of income beginning on or after 1 July 1993; and
(iv) in any other case, in relation to income of any year of income beginning on or after 1 July in the calendar year next following that in which this Protocol enters into force;
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