Artikel 12

1. The Government of Australia and the Government of the Kingdom of the Netherlands shall notify each other in writing through the diplomatic channel of the completion of their constitutional and legal procedures for the entry into force of this Agreement. This Agreement shall enter into force on the date of the last notification, and shall thereupon have effect from 1 January 2007 with respect to all matters covered in Article 1, including criminal tax matters, for taxable periods beginning on or after 1 January 2007 or, where there is no taxable period, all charges to tax arising on or after 1 January 2007.
2. The Contracting Parties may amend this Agreement by mutual consent in writing.