Convention on Mutual Administrative Assistance in Tax Matters

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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. Further information about the treaty is available on the OECD website, including the complete Convention text and a full list of signatories to the Convention. Details of Australia's signature of the Convention are provided in the table below.

Treaty information
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

 

Exchange of letters based on the Convention on Mutual Administrative Assistance in Tax Matters
Country Text of letters Signature Entry Into Force
Switzerland Switzerland/Australia letters 14/12/2016 (response) 01/01/2017

 

OECD Declarations for Common Reporting Standards and Country-by-Country Reports
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