The States Parties agree that the two Governments shall consult each other at intervals not exceeding five years on the provisions, application and application of the Convention in order to ensure that it continues to avoid double taxation and prevent fiscal evasion. The first such consultation will take place no later than the end of the fifth year following the entry into force of the Convention. A tax treaty is also called a tax treaty or double taxation treaty (DBA). They prevent double taxation and tax evasion and promote cooperation between Australia and other international tax authorities by imposing their respective tax laws. 5.