Income Tax Treaties

False
  Treaty information and implementation 1 Multilateral Instrument2 Withholding on Managed Investment Trust distributions
Country or
Jurisdiction		 Text and information Signature Explanatory Memorandum Status of treaty Entry Into Force Modified by the Multilateral Instrument Date of Entry into Force3 Synthesised Text Available4 Listed jurisdiction5 Application date
Argentina DTA 29/08/1999 International Tax Agreements Amendment Bill 1999 In force 30/12/1999 (GN 7 [2000] at 429)       Yes 01-Jul-08
Austria DTA 08/07/1986 Taxation Laws Amendment Bill (No 3) 1986 In force 01/09/1988 (GN 33 [1988] at 2101)          
Belgium Second Amending Protocol 24/06/2009 International Tax Agreements Amendment Bill (No 1) 2010 In force 12/05/2014 Yes 01/10/2019 Yes Yes 01-Jan-12
Amending Protocol 20/03/1984 Income Tax (International Agreements) Amendment Bill 1984 In force 20/09/1986 (S 486 [1986])
DTA 13/10/1977 Income Tax (International Agreements) Amendment Bill 1977 In force 01/11/1979 (S 226 [1979])
Canada Amending Protocol 23/01/2002 International Tax Agreements Amendment Bill (No.2) 2002 In force 18/12/2002 (GN 1 [2003] at 190) Yes 01/12/2019 Yes Yes 01-Jul-08
DTA 21/05/1980 Income Tax (International Agreements) Amendment Bill (No. 2) 1980 In force 29/04/1981 (S 90 [1981])
1957 DTA 01/10/1957 Income Tax (International Agreements) Bill 1958 Terminated 29/04/1981 21/05/1958
Chile DTA 10/03/2010 International Tax Agreements Amendment Bill (No. 1) 2011** In force 08/02/2013 (GN 11 [2013] at 780) Yes 01/03/2021 Yes    
China DTA 17/11/1988 Taxation Laws Amendment (International Agreements) Bill 1989** In force 28/12/1990 (S 51 [1991]) Yes 01/09/2022 Yes Yes 01-Jul-08
Airline Profits Agreement 22/11/1985 Taxation Laws Amendment Act 1986** In force 14/11/1986 (S 613 [1986])          
Czech Republic DTA 28/03/1995 International Tax Agreements Amendment Bill 1995 In force 27/11/1995 (GN 3 [1996] at 378) Yes 01/09/2020 Yes Yes 01-Jul-08
Denmark DTA 01/04/1981 Income Tax (International Agreements) Amendment Bill (No. 2) 1981** In force 27/10/1981 (S 228 [1981]) Yes 01/01/2020 Yes Yes 01-Jul-08
Fiji DTA 15/10/1990 Taxation Laws Amendment (International Agreements) Bill 1989** In force 28/12/1990 (S 51 [1991])       Yes 01-Jul-08
Finland 2009 Exchange of Notes on AIC article 17/08/2009 n/a In force 01/09/2009 (GN36 [2009] at 2457) Yes 01/06/2019 Yes Yes 01-Jul-08
DTA 20/11/2006 International Tax Agreements Amendment Bill (No. 2) 2007** In force 10/11/2007 (GN48 [2007] at 3367)
1984 DTA Second Amending Protocol 05/11/1997 International Tax Agreements Amendment Bill (No. 1) 2000 Terminated 10/11/2007 17/08/2000 (GN 33 [2000] at 2324)
1984 DTA and Protocol 12/09/1984 Taxation Laws Amendment Bill (No. 3) 1985** Terminated 01/09/2009 28/03/1986 (S 158 [1986])
France 2018 Exchange of Notes on AIR article 27/03/2018 n/a In force 01/04/2018 (G2018G00241) Yes 01/01/2019 Yes Yes 01-Jul-08
DTA 20/06/2006 International Tax Agreements Amendment Bill (No 1) 2007 In force 01/06/2009 (GN 21 [2009] at 1334)
1976 DTA Amending Protocol 19/06/1989 Income Tax (International Agreements) Amendment Bill (No. 2) 1989** Terminated 01/06/2009 19/07/1990 (GN 37 [1990] at 2538)
1976 DTA 13/04/1976 Income Tax (International Agreements) Amendment Bill 1976 Terminated 01/06/2009 21/09/1977 (S 202 [1977])
1969 Airline Profits Agreement 27/03/1969 Income Tax (International Agreements) Bill 1969** Terminated 01/06/2009 09/07/1970 (GN 77 [1970] at 6128)
Germany DTA 12/11/2015 International Tax Agreements Amendment Bill 2016** In force 07/12/2016 (C2016G01655)       Yes 01-Jul-08
1972 DTA 24/11/1972 Income Tax (International Agreements) Bill 1974** Terminated 07/12/2016 15/02/1975 (GN 6 [1975] at 25)       Yes 01-Jul-08
Greece Airline Profits Agreement 05/05/1977 Income Tax (International Agreements) Amendment Bill 1977** In force 07/04/1981 (S 69 [1981])          
Hungary DTA 29/11/1990 Income Tax (International Agreements) Amendment Bill 1991** In force 10/04/1992 (S 135 [1992]) Yes 01/07/2021 Yes Yes 01-Jul-08
Iceland DTA 12/10/2022 Treasury Laws Amendment (Refining and Improving Our Tax System) Bill 2023 In force 06/11/2023          
India Amending Protocol 16/12/2011 International Tax Agreements Amendment Bill 2012 In force 02/04/2013 Yes 01/10/2019 Yes Yes 01-Jul-08
DTA 25/07/1991 Income Tax (International Agreements) Amendment Bill (No.2) 1991** In force 30/12/1991 (S 50 [1992])
Airline Profits Agreement 31/05/1983 Income Tax (International Agreements) Amendment Bill 1983** Terminated 30/12/1991 16/11/1983 (S 283 [1983])
Indonesia DTA 22/04/1992 Income Tax (International Agreements) Amendment Bill 1992** In force 14/12/1992 (GN 5 [1993] at 461) Yes 01/08/2020 Yes Yes 01-Jul-08
Ireland DTA 31/05/1983 Income Tax (International Agreements) Amendment Bill 1983** In force 21/12/1983 (S 345 [1983]) Yes 01/05/2019 Yes Yes 01-Jul-08
Israel DTA 28/03/2019 Treasury Laws Amendment (International Tax Agreements) Bill 2019 In force 06/12/2019          
Italy DTA 14/12/1982 Income Tax (International Agreements) Amendment Bill 1983** In force 05/11/1985 (S 479 [1985])       Yes 01-Jul-08
Airline Profits Agreement 13/04/1972 Income Tax (International Agreements) Bill 1973** In force 09/04/1976 (GN 19 [1976] at 22)
Japan DTA 31/01/2008 International Tax Agreements Amendment Bill (No.1) 2008** In force 03/12/2008 (S 246 [2008]) Yes 01/01/2019 Yes Yes 01-Jul-08
1969 DTA 20/03/1969 Income Tax (International Agreements) Bill 1969** Terminated 01/07/2009 04/07/1970 (GN 47 [1970] at 3683)
Kiribati DTA 23/03/1991 Income Tax (International Agreements) Amendment Bill 1991** In force 28/06/1991 (GN 28 [1991] at 2482)       Yes 01-Jul-08
Korea (Republic of) DTA 12/07/1982 Income Tax (International Agreements) Amendment Bill 1983** In force 1/01/1984 (S 5 [1984]) Yes 01/09/2020 Yes Yes 01-Jul-12
Malaysia Third Amending Protocol 24/02/2010 International Tax Agreements Amendment Bil (No. 1) 2011 In force 08/08/2011 (GN 34 [2003] at 2227) Yes 01/06/2021 Yes Yes 01-Jan-12
Second Amending Protocol and Exchange of Letters 28/07/2002 International Tax Agreements Amendment Bill (No.2) 2002** In force 23/07/2003 (GN 44 [2003] at 3339)
Exchange of Letters prolonging DTA provisions 09/11/1999 n/a In force 27/06/2000 (GN 48 [1999] at 4106)
First Amending Protocol 02/08/1999 International Tax Agreements Amendment Bill 1999 In force 27/06/2000 (GN 33 [2000] at 2323)
DTA 20/08/1980 Income Tax (International Agreements) Amendment Bill 1981 In force 26/06/1981 (S 131 [1981])
Malta DTA 09/05/1984 Income Tax (International Agreements) Amendment Bill 1984 In force 20/05/1985 (S 189 [1985]) Yes 01/04/2019 Yes Yes 01-Jul-08
Mexico DTA 09/09/2002 International Tax Agreements Amendment Bill 2003 In force 31/12/2003 (GN 7 [2004] at 365) Yes 01/07/2023   Yes 01-Jul-08
Netherlands Second Amending Protocol 30/06/1986 Taxation Laws Amendment Bill (No 3) 1986 In force 01/05/1987 (GN 5 [1987] at 202) Yes 01/07/2019 Yes Yes 01-Jul-08
DTA and First Protocol 17/03/1976 Income Tax (International Agreements) Amendment Bill 1976 In force 27/09/1976 (S 171 [1976])
New Zealand DTA 26/06/2009 International Tax Agreements Amendment Bill (No 2) 2009** In force 19/03/2010 (GN 13 [2010] at 729) Yes 01/01/2019 Yes Yes 01-Jul-08
2005 DTA Amending Protocol 15/11/2005 International Tax Agreements Amendment Bill (No 1) 2006 Terminated 19/03/2010 22/01/2007 (GN 12 2007)
1995 DTA 27/01/1995 Income Tax (International Agreements) Amendment Bill 1995 Terminated 19/03/2010 29/03/1995 (GN 18 [1995] at 1653)
1972 DTA 08/11/1972 Income Tax (International Agreements) Bill 1973** Terminated 29/03/1995 31/03/1973
1960 DTA 12/05/1960 Income Tax (International Agreements) Bill (No. 2) 1960 Terminated 31/03/1973 23/06/1960
Norway 2011 Exchange of Notes on AIC article 19/05/2011 n/a In force 01/07/11 (GN27 [2011] at 1796) Yes 01/11/2019 Yes Yes 01-Jul-08
DTA 08/08/2006 International Tax Agreements Amendment Bill (No 1) 2007 In force 12/09/2007 [GN 39 2007] at 2685
Exchange of Notes (as per 2(b) of the Protocol to the 1982 treaty) 07/08/1998 n/a In force 06/09/1998 (GN 18 [1999] at 1274)
1982 DTA 06/05/1982 Income Tax (International Agreements) Amendment Bill 1983** Terminated 08/08/2006 19/10/1983 (S 250 [1983])
Papua New Guinea DTA 24/05/1989 Income Tax (International Agreements) Amendment Bill (No. 2) 1989** In force 29/12/1989 (S 4 [1990]) Yes 01/12/2023   Yes 01-Jul-08
Philippines DTA 11/05/1979 Income Tax (International Agreements) Amendment Bill 1980** In force 17/06/1980 (S 132 [1980])          
Poland DTA 07/05/1991 Income Tax (International Agreements) Amendment Bill (No.2) 1991** In force 04/03/1992 (S 135 [1992]) Yes 01/01/2019 Yes Yes 01-Jul-08
Romania DTA 02/02/2000 International Tax Agreements Amendment Bill (No. 1) 2000 In force 11/04/2001 (GN 27 [2001] at 1975) Yes 01/06/2022 Yes Yes 01-Jul-08
Russia DTA 07/09/2000 International Tax Agreements Amendment Bill (No.1) 2002 In force 17/12/2003 (GN 4 [2004] at 190) Yes 01/10/2019 Yes Yes 01-Jul-08
Singapore Second Amending Protocol 08/09/2009 International Tax Agreements Amendment Act (No. 2) 2010 In force 22/12/2010 (GN 49 [2010] at 3020) Yes 01/04/2019 Yes Yes 01-Jul-11
Amending Protocol 16/10/1989 Income Tax (International Agreements) Amendment Bill (No. 2) 1989** In force 05/01/1990 (S 5 [1990])
1989 Exchange of Notes to extend Art 18(3) 16/10/1989 n/a In force 16/10/1989 (GN 47 [1989] at 2803)
1981 Exchange of Notes to extend Article 18(3) 11/03/1981 n/a In force 11/06/1981
1975 Exchange of Letters to extend Art 18(3) 21/05/1975 n/a In force 21/05/1975
DTA 11/02/1969 Income Tax (International Agreements) Bill 1969** In force 04/06/1969
Slovakia DTA 24/08/1999 International Tax Agreements Amendment Bill 1999 In force 22/12/1999 (GN 7 [2000] at 428) Yes 01/01/2019 Yes Yes 01-Jul-08
South Africa Amending Protocol 31/03/2008 International Tax Agreements Amendment Bill (No.2) 2008** In force 12/11/2008 (S 256 [2008]) Yes 01/01/2023 Yes Yes 01-Jul-08
AIC Article 31/03/2008 International Tax Agreements Amendment Bill (No.2) 2008** In force 01/07/2010 (GN 47 [2010] at 2783)
DTA 01/07/1999 International Tax Agreements Amendment Bill 1999 In force 21/12/1999 (GN 7 [2000] at 428)
Spain DTA 24/03/1992 Income Tax (International Agreements) Amendment Bill 1992** In force 10/12/1992 (GN 5 [1993] at 463) Yes 01/01/2022 Yes Yes 01-Jul-08
Sri Lanka DTA 18/12/1989 Taxation Laws Amendment (International Agreements) Bill 1989 In force 21/10/1991 (GN 44 [1991] at 3593)       Yes 01-Jul-08
Sweden DTA 14/01/1981 Income Tax (International Agreements) Amendment Bill 1981** In force 04/09/1981 (S 192 [1981])       Yes 01-Jul-08
Switzerland 2013 Revised Treaty 30/07/2013 International Tax Agreements Amendment Bill 2014** In force 14/10/2014 (GN C2014G01758)          
DTA 28/02/1980 Income Tax (International Agreements) Amendment Bill 1980** Terminated 14/10/2014 13/02/1981 (S 32 [1981])          
Taiwan DTA 29/05/1996 Taxation Laws Amendment (International Tax Agreements) Bill 1996 In force 21/10/1996 (GN 48 [1996] at 3616)       Yes 01-Jul-08
Thailand DTA 31/08/1989 Income Tax (International Agreements) Amendment Bill (No. 2) 1989** In force 27/12/1989 (S 4 [1990]) Yes 01/07/2022 Yes Yes 01-Jul-08
Turkey DTA 28/04/2010 International Tax Agreements Amendment Bill (No. 1) 2011** In force 05/06/2013 (C2013CG01139)          
United Kingdom DTA and Exchange of Notes 21/08/2003 International Tax Agreements Amendment Bill 2003 In force 17/12/2003 (GN 4 [2004] at 190) Yes 01/01/2019 Yes Yes 1-Jul-08
1967 DTA Amending Protocol 29/01/1980 Income Tax (International Agreements) Amendment Bill 1980** Terminated 17/12/2003 21/05/1980 (S 176 [1980])
1967 DTA 07/12/1967 Income Tax (International Agreements) Bill 1968** Terminated 17/12/2003 08/05/1968
1947 DTA 29/10/1946 Income Tax Assessment Bill 1947** Terminated 08/05/1968 03/06/1947
Income Tax and Social Services Contribution Assessment Bill (No. 3) 1953**
United States of America Amending Protocol 27/09/2001 International Tax Agreements Amendment Bill (No.1) 2002 In force 13/05/2003 (GN 32 [2003] at 2455)       Yes 01-Jul-08
DTA 06/08/1982 Income Tax (International Agreements) Amendment Bill 1983 In force 31/10/1983 (S 268 [1983])
1953 DTA 14/05/1953 Income Tax and Social Services Contribution Assessment Bill (No. 3) 1953** Terminated 31/10/1983 14/12/1953
Vietnam 2002 Exchange of Letters to amend DTA 05/08/2002 n/a In force 11/02/2003 (GN 22 [2003] at 1677-1679) Yes 01/09/2023 Yes Yes 01-Jul-08
1996 Exchange of Notes to amend DTA Art 23 22/11/1996 International Tax Agreements Amendment Bill (No. 1) 1997 In force 23/07/1997 (GN 42 [1997] at 3121)
DTA 13/04/1992 Income Tax (International Agreements) Amendment Bill 1992** In force 10/12/1992 (GN 5 [1993] at 462)

Note: Where online information is available it's linked to the applicable sources.

1 Australia's income tax treaties are given the force of law by the International Tax Agreements Act 1953. The Agreement between the Australian Commerce and Industry Office and the Taipei Economic and Cultural Office concerning the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income is a document of less than treaty status enacted as Schedule 1 to the International Tax Agreements Act 1953.

2 The Multilateral Instrument is given the force of law by the International Tax Agreements Act 1953. Its entry into force was notified under section 4A on 10 January 2019. The Explanatory Memorandum is with the Treasury Laws Amendment (OECD Multilateral Instrument) Bill 2018.

3 This is the latter of the 2 dates on which the multilateral instrument enters into force for each of the 2 treaty partners. Following entry into force, the Multilateral Instrument will generally take effect for each treaty partner as follows:

  • For withholding taxes, for payments made or credited on or after the next 1 January beginning on or after the date of entry into force; and
  • For all other taxes, for taxable periods (income years) beginning on or after the expiration of six months following the date of entry into force.

For further information on these dates, please refer to the synthesised texts that have been prepared in respect of individual treaties (where available).

4 The tax administrations of some of Australia's treaty partners have agreed to prepare synthesised texts to help the public better understand the impacts of the MLI. The Australian Taxation Office has responsibility for preparing synthesised texts on behalf of Australia. The sole purpose of a synthesised text of the MLI and a bilateral tax treaty is to facilitate the understanding of the application of the MLI to the particular bilateral tax treaty. A synthesised text does not constitute a source of law. The authentic legal texts of the bilateral tax treaty and the MLI take precedence and remain the legal texts applicable.

5 EOI jurisdictions are listed in Taxation Administration Regulations 2017 r 34