FATCA Intergovernmental Agreement



Australia-US Intergovernmental Agreement (IGA) to improve international tax compliance and to implement FATCA (the US Foreign Account Tax Compliance Act)

Treaty information

Country Text and information Signature Status of treaty Entry Into Force
United States 28/4/2014 In force 30 June 2014


IGA Article 7 Notifications

Date Notification Declined by Australia Date of effect Additional information
4 November 2014 US Treasury letter
[PDF 121KB]
No 30 June 2014 As relevant Australian legislation commenced on 30 June 2014, paragraph 1 of the Attachment to the US Treasury letter is inapplicable in the case of Australia