Termination of tax treaty permits either state to give diplomatic notice after the initial term, triggering future-year tax effects.

The Agreement continues indefinitely but may be terminated by either Contracting State by written diplomatic notice after an initial five-year period; such notice given on or before 30 June of a calendar year causes the Agreement to cease to apply prospectively: in Australia for withholding tax on non-residents for income derived on or after the following 1 July and for other Australian taxes for years of income beginning on or after that 1 July; and in India for years of income beginning on or after the following 1 April.

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