East Timor Agreements

	Treaty information				Australian domestic implementation			Withholding taxes (% rate limits)
Country	Text 2 and information	Signature	Status of treaty	Entry Into Force	Domestic Legislation	Explanatory Memorandum	Implementing Act No.	Dividends	Interest 3	Royalties	Application dates
East Timor	IUA or Agreement relating to the Unitisation of the Sunrise and Troubadour Fields	6/03/2003	In force	6/1/2009	n/a	Greater Sunrise Unitisation Agreement Implementation Bill 2004	No. 47 of 2004	n/a	n/a	n/a	n/a
	Timor Sea Treaty & ‘Annex G - Taxation Code	20/05/2002	In force	4/2/2003	Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003	Petroleum (Timor Sea Treaty) (Consequential Amendments) Bill 2003	No. 10 of 2003	15 / framework %	10 / framework %	10 / framework %	20/05/2002
	Timor Sea Treaty & ‘Annex G - Taxation Code	20/05/2002	In force	4/2/2003	Petroleum (Timor Sea Treaty) Act 2003	Petroleum (Timor Sea Treaty) Bill 2003	No. 9 of 2003	15 / framework %	10 / framework %	10 / framework %	20/05/2002
	2002 Exchange of Notes on Timor Sea Petroleum	20/05/2002	In force	5/20/2002	n/a	n/a	n/a	n/a	n/a	n/a	n/a

Where information is available electronically hyperlinks have been inserted to applicable sources.

The rate limits provided are generally those for outbound flows. Inbound flows may be subject to different rates.

Reference should be made to treaty texts for the conditions applicable to each rate limit.

For reference purposes Australian non tax treaty withholding tax rates are Unfranked dividends 30%, Interest 10% and Royalties 30%.