The Convention on Mutual Administrative Assistance in Tax Matters (the Convention) is a freestanding multilateral agreement designed to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers.
The Convention provides for all possible forms of administrative co-operation between the parties in the assessment and collection of taxes, in particular with a view to combating tax avoidance and evasion.
Details of Australia's signature of the Convention are provided in the table below.
|Country||Treaty text||Signature||Status of treaty||Entry Into Force|
|Australia||Convention on Mutual Administrative Assistance in Tax Matters||3/11/2011||In force||1/12/2012|
|Country||Text of letters||Signature||Entry Into Force|
|Switzerland||Switzerland/Australia letters||14/12/2016 (response)||01/01/2017|
|Country||Treaty text||Signature||Status of Entry||Entry Into Force|
|Australia||Declaration on the Effective Date for Exchange of Information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information||02/11/2017||In force||03/11/2017|
|Australia||Declaration on the Effective Date for Exchange of Information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports||02/11/2017||In force||03/11/2017|