Income Tax Treaties

	Treaty information and implementation ¹					Withholding taxes (% rate limits) ²				Withhholding on Managed Investment Trust distributions
Country	Text and information	Signature	Explanatory Memorandum	Status of treaty	Entry Into Force	Dividends	Interest ³	Royalties	Application dates	Listed jurisdiction ⁴	Application date
Argentina	DTA	29/08/1999	International Tax Agreements Amendment Bill 1999	In force	30/12/1999 (GN 7 [2000] at 429)	10/15	0¹/12	10/15	01/01/2000	Yes	01-Jul-08
Austria	DTA	8/07/1986	Taxation Laws Amendment Bill (No 3) 1986	In force	1/09/1988 (GN 33 [1988] at 2101)	15	10	10	01/01/1989
Belgium	Second Amending Protocol	24/06/2009	International Tax Agreements Amendment Bill (No 1) 2010	Not yet in force	n/a	n/a	n/a	n/a	n/a	Yes	01-Jan-12
	Amending Protocol	20/03/1984	Income Tax (International Agreements) Amendment Bill 1984	In force	20/09/1986 (S 486 [1986])	n/a	n/a	n/a	n/a
	DTA	13/10/1977	Income Tax (International Agreements) Amendment Bill 1977	In force	1/11/1979 (S 226 [1979])	15	10	10	01/01/1980
Canada	Amending Protocol	23/01/2002	International Tax Agreements Amendment Bill (No.2) 2002	In force	18/12/2002(GN 1 [2003] at 190)	5/15	10	n/a	01/01/2003	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])	15	15	10	01/07/1975
	1957 DTA	1/10/1957	Income Tax (International Agreements) Bill 1958	Terminated 29/04/1981	5/21/58	0/15	n/a	0	01/07/1958
	1957 DTA	1/10/1957	Income Tax (International Agreements) Amendment Bill (No. 2) 1980	Terminated 29/04/1981	5/21/58	0/15	n/a	0	01/07/1958
Chile	DTA	10/03/2010	International Tax Agreements Amendment Bil (No. 1) 2011	Not yet in force	n/a	5/15	5²/10	5/10	n/a
China	DTA	17/11/1988	Taxation Laws Amendment (International Agreements) Bill 1990	In force	28/12/1990 (S 51 [1991])	15	10	10	01/07/1991	Yes	01-Jul-08
China	Airline Profits Agreement	22/11/1985	Taxation Laws Amendment Act 1986	In force	14/11/1986 (S 613 [1986])	n/a	n/a	n/a	n/a
Czech Republic	DTA	28/03/1995	International Tax Agreements Amendment Bill 1995	In force	27/11/1995 (GN 3 [1996] at 378)	5/15	0¹/10	10	01/01/1996	Yes	01-Jul-08
Denmark	DTA	1/04/1981	Income Tax (International Agreements) Amendment Bill (No. 2) 1981	In force	27/10/1981 (S 228 [1981])	15	10	10	01/01/1982	Yes	01-Jul-08
Fiji	DTA	15/10/1990	Taxation Laws Amendment (International Agreements) Bill 1990	In force	28/12/1990 (S 51 [1991])	20	10	15	01/01/1991	Yes	01-Jul-08
Finland	2009 Exchange of Notes on AIC article	17/08/2009	n/a	In force	1/09/2009 (GN36 [2009] at 2457)	n/a	n/a	n/a	01/09/2009	Yes	01-Jul-08
	DTA	20/11/2006	International Tax Agreements Amendment Bill (No. 2) 2007	In force	10/11/2007 (GN48 Vol.1[2007] at 3367)	0/5/15	0¹/0²/10	5	01/01/2008
	1984 DTA Second Amending Protocol	5/11/1997	International Tax Agreements Amendment Bill (No. 1) 2000	Terminated 10/11/2007	17/08/2000 (GN 33 [2000] at 2324)	15	n/a	n/a	01/07/2001
	1984 DTA and Protocol	12/09/1984	Taxation Laws Amendment Bill (No. 3) 1985	Terminated 1/09/2009	28/03/1986 (S 158 [1986])	15	10	10	01/01/1987
France	DTA	20/06/2006	International Tax Agreements Amendment Bill (No 1) 2007	In force	1/06/2009 (GN 21 [2009] at 1334)	0/5/15	0¹/0²/10	5	01/01/2010	Yes	01-Jul-08
	1976 DTA Amending Protocol	19/06/1989	Income Tax (International Agreements) Amendment Bill (No. 2) 1989	Terminated 1/06/2009	19/07/1990 (GN 37 [1990] at 2538)	15	n/a	n/a	01/07/1989
	1976 DTA	13/04/1976	Income Tax (International Agreements) Amendment Bill 1976	Terminated 1/06/2009	21/09/1977 (S 202 [1977])	15	10	10	01/01/1973
	1969 Airline Profits Agreement	27/03/1969	Income Tax (International Agreements) Bill 1969	Terminated 1/06/2009	9/07/1970 (GN 77 [1970] at 6128)	n/a	n/a	n/a	n/a
Germany	DTA	24/11/1972	Income Tax (International Agreements) Bill 1974	In force	15/02/1975 (GN 6 [1975] at 25)	15	0¹/10	10	01/07/1971	Yes	01-Jul-08
Greece	Airline Profits Agreement	5/05/1977	Income Tax (International Agreements) Amendment Bill 1977	In force	7/04/1981 (S 69 [1981])	n/a	n/a	n/a	n/a
Hungary	DTA	29/11/1990	Income Tax (International Agreements) Amendment Bill 1991	In force	10/04/1992 (S 135 [1992])	15	0¹/10	10	01/07/1993	Yes	01-Jul-08
India	Amending Protocol	16/12/2011	Not yet legislated	Not yet in force	n/a	15	15	10/15	n/a	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])	15	15	10/15	01/07/1992
	1969 Airline Profits Agreement	31/05/1983	Income Tax (International Agreements) Amendment Bill 1983	Terminated 30/12/1991	16/11/1983 (S 283 [1983])	n/a	n/a	n/a	n/a
	1969 Airline Profits Agreement	31/05/1983	Income Tax (International Agreements) Amendment Bill 1992	Terminated 30/12/1991	16/11/1983 (S 283 [1983])	n/a	n/a	n/a	n/a
Indonesia	DTA	22/04/1992	Income Tax (International Agreements) Amendment Bill 1992	In force	14/12/1992 (GN 5 [1993] at 461)	15	0¹/10	10/15	01/07/1993	Yes	01-Jul-08
Ireland	DTA	31/05/1983	Income Tax (International Agreements) Amendment Bill 1983	In force	21/12/1983 (S 345 [1983])	15	10	10	01/07/1984	Yes	01-Jul-08
Italy	DTA	14/12/1982	Income Tax (International Agreements) Amendment Bill 1983	In force	5/11/1985 (S 479 [1985])	15	0¹/10	10	01/07/1976	Yes	01-Jul-08
Italy	Airline Profits Agreement	13/04/1972	Income Tax (International Agreements) Bill 1973	In force	9/04/1976 (GN 19 [1976] at 22)	n/a	n/a	n/a	n/a	Yes	01-Jul-08
Japan	DTA	1/31/08	International Tax Agreements Amendment Bill (No.1) 2008	In force	3/12/2008 (S 246 [2008])	0/5/10	0¹/0²/10	5	1/1/09	Yes	01-Jul-08
Japan	1969 DTA	20/03/1969	Income Tax (International Agreements) Bill 1969	Terminated 1/07/2009	4/07/1970 (GN 47 [1970] at 3683)	15	10	10	01/07/1970	Yes	01-Jul-08
Kiribati	DTA	23/03/1991	Income Tax (International Agreements) Amendment Bill 1991	In force	28/06/1991 (GN 28 [1991] at 2482)	20	10	15	01/07/1991	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])	15	0¹/15	15	01/01/1982	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)	n/a	n/a	n/a	n/a	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)	0/15	n/a	n/a	01/07/2004
	Exchange of Letters prolonging DTA provisions	9/11/1999	n/a	In force	27/06/2000 (GN 48 [1999] at 4106)	n/a	n/a	n/a	n/a
	First Amending Protocol	2/08/1999	International Tax Agreements Amendment Bill 1999	In force	27/06/2000 (GN 33 [2000] at 2323)	n/a	0¹/15	n/a	n/a
	DTA	20/08/1980	Income Tax (International Agreements) Amendment Bill 1981	In force	26/06/1981 (S 131 [1981])	0/15	15	15	01/07/1979
Malta	DTA	9/05/1984	Income Tax (International Agreements) Amendment Bill 1984	In force	20/05/1985 (S 189 [1985])	15	15	10	01/01/1986	Yes	01-Jul-08
Mexico	DTA	9/09/2002	International Tax Agreements Amendment Bill 2003	In force	31/12/2003 (GN 7 [2004] at 365)	0/15	0¹/10²/15	10	01/01/2004	Yes	01-Jul-08
Netherlands	Second Amending Protocol	30/06/1986	Taxation Laws Amendment Bill (No 3) 1986	In force	1/05/1987 (GN 5 [1987] at 202)	n/a	n/a	n/a	01/07/1986	Yes	01-Jul-08
Netherlands	DTA and First Protocol	17/03/1976	Income Tax (International Agreements) Amendment Bill 1976	In force	27/09/1976 (S 171 [1976])	15	10	10	01/07/1975	Yes	01-Jul-08
New Zealand	DTA	26/06/2009	International Tax Agreements Amendment Bill (No 1) 2010	In force	19/03/2010 (GN 13 [2010] at 729)	0/5/15	0¹/0²/10	5	01/05/2010	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)	n/a	n/a	n/a	n/a
	1995 DTA	27/01/1995	Income Tax (International Agreements) Amendment Bill 1995	Terminated 19/03/2010	29/03/1995 (GN 18 [1995] at 1653)	5/15	10	10	01/04/1995
	1972 DTA	8/11/1972	Income Tax (International Agreements) Bill 1973	Terminated 29/03/1995	3/31/73	15	10	15	01/07/1972
	1972 DTA	8/11/1972	Income Tax (International Agreements) Amendment Bill 1995	Terminated 29/03/1995	3/31/73	15	10	15	01/07/1972
	1960 DTA	12/05/1960	Income Tax (International Agreements) Bill (No. 2) 1960	Terminated 31/03/1973	6/23/60	15	n/a	0	01/07/1959
	1960 DTA	12/05/1960	Income Tax (International Agreements) Bill 1973	Terminated 31/03/1973	6/23/60	15	n/a	0	01/07/1959
Norway	DTA	8/08/2006	International Tax Agreements Amendment Bill (No 1) 2007	In force	12/09/2007 [GN 39 2007] at 2685	0/5/15	0¹/0²/10	5	1/1/08	Yes	01-Jul-08
	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)	n/a	n/a	n/a	n/a
	1982 DTA	6/05/1982	Income Tax (International Agreements) Amendment Bill 1983	Terminated 8/08/2006	19/10/1983 (S 250 [1983])	15	10	10	01/07/1982
Papua New Guinea	DTA	24/05/1989	Income Tax (International Agreements) Amendment Bill (No. 2) 1989	In force	29/12/1989 (S 4 [1990])	15/20	10	10	01/07/1990	Yes	01-Jul-08
Philippines	DTA	11/05/1979	Income Tax (International Agreements) Amendment Bill 1980	In force	17/06/1980 (S 132 [1980])	15/25	0¹/10²/15	15/25	01/01/1980
Poland	DTA	7/05/1991	Income Tax (International Agreements) Amendment Bill (No.2) 1991	In force	4/03/1992 (S 135 [1992])	15	10	10	01/01/1993	Yes	01-Jul-08
Romania	DTA	2/02/2000	International Tax Agreements Amendment Bill (No. 1) 2000	In force	11/04/2001 (GN 27 [2001] at 1975)	5/15	0¹/10	10	01/01/2002	Yes	01-Jul-08
Russia	DTA	7/09/2000	International Tax Agreements Amendment Bill (No.1) 2002	In force	17/12/2003 (GN 4 [2004] at 190)	5/15	10	10	01/07/2003	Yes	01-Jul-08
Singapore	Second Amending Protocol	8/09/2009	International Tax Agreements Amendment Act (No. 2) 2010	In force	22/12/2010 (GN 49 [2010] at 3020)	n/a	n/a	n/a	n/a	Yes	01-Jul-11
	Amending Protocol	18/10/1989	Income Tax (International Agreements) Amendment Bill (No. 2) 1989	In force	5/01/1990 (S 5 [1990])	n/a	n/a	n/a	n/a
	1989 Exchange of Notes to extend Art 18(3)	16/10/1989	n/a	In force	16/10/1989 (GN 47 [1989] at 2803)	n/a	n/a	n/a	n/a
	1975 Exchange of Letters to extend Art 18(3)	21/05/1975	n/a	In force	5/21/75	n/a	n/a	n/a	n/a
	DTA	11/02/1969	Income Tax (International Agreements) Bill 1969	In force	6/4/69	0/15	10	10	01/07/1969
Slovakia	DTA	24/08/1999	International Tax Agreements Amendment Bill 1999	In force	22/12/1999 (GN 7 [2000] at 428)	15	10	10	01/01/2000	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])	5/15	0¹/0²/10	5	01/01/2009	Yes	01-Jul-08
	AIC Article	31/03/2008	International Tax Agreements Amendment Bill (No.2) 2008	In force	1/07/2010 (GN 47 [2010] at 2783)	5/15	0¹/0²/10	5	01/01/2009
	DTA	1/07/1999	International Tax Agreements Amendment Bill 1999	In force	21/12/1999 (GN 7 [2000] at 428)	15	10	10	01/01/2000
Spain	DTA	24/03/1992	Income Tax (International Agreements) Amendment Bill 1992	In force	10/12/1992 (GN 5 [1993] at 463)	15	10	10	01/01/1993	Yes	01-Jul-08
Sri Lanka	DTA	18/12/1989	Taxation Laws Amendment (International Agreements) Bill 1990	In force	21/10/1991 (GN 44 [1991] at 3593)	15	10	10	01/07/1992	Yes	01-Jul-08
Sweden	DTA	14/01/1981	Income Tax (International Agreements) Amendment Bill 1981	In force	4/09/1981 (S 192 [1981])	15	0¹/10	10	01/01/1982	Yes	01-Jul-08
Switzerland	DTA	28/02/1980	Income Tax (International Agreements) Amendment Bill 1980	In force	13/02/1981 (S 32 [1981])	15	10	10	01/01/1979
Taipei	DTA	29/05/1996	Taxation Laws Amendment (International Tax Agreements) Bill 1996	In force	21/10/1996 (GN 48 [1996] at 3616)	10/15	10	12.5	01/12/1996	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])	15/20	0¹/10²/25	15	01/01/1990	Yes	01-Jul-08
Turkey	DTA	28/04/2010	International Tax Agreements Amentment Bill (No. 1) 2011	Not yet in force	n/a	5/15	0/10	10	n/a
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)	0/5/15	0¹/0²/10	5	01/07/2004	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])	15	n/a	n/a	06/04/1977
	1967 DTA Amending Protocol	29/01/1980	International Tax Agreements Amendment Bill 2003	Terminated 17/12/2003	21/05/1980 (S 176 [1980])	15	n/a	n/a	06/04/1977
	1967 DTA	7/12/1967	Income Tax (International Agreements) Bill 1968	Terminated 17/12/2003	5/8/68	15	10	10	01/07/1967
	1967 DTA	7/12/1967	International Tax Agreements Amendment Bill 2003	Terminated 17/12/2003	5/8/68	15	10	10	01/07/1967
	1947 DTA	29/10/1946	Income Tax Assessment Bill 1947	Terminated 08/05/1968	6/3/47	0	n/a	0	01/07/1946
			Income Tax and Social Services Contribution Assessment Bill (No. 3) 1953
			Income Tax (International Agreements) Bill 1953
			Income Tax (International Agreements) Bill 1968
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)	0/5/15	0¹/0²/10	5	01/07/2003	Yes	01-Jul-08
	DTA	6/08/1982	Income Tax (International Agreements) Amendment Bill 1983	In force	31/10/1983 (S 268 [1983])	15	10	10	01/12/1983
	1953 DTA	14/05/1953	Income Tax (International Agreements) Bill 1953	Terminated 31/10/1983	12/14/53	15	n/a	0	01/07/1953
			Income Tax (International Agreements) Amendment Bill 1983
Vietnam	2002 Exchange of Letters to amend DTA	5/08/2002	n/a	In force	11/02/2003 (GN 22 [2003] at 1677-1679)	n/a	n/a	n/a	n/a	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)	n/a	n/a	n/a	n/a
	DTA	13/04/1992	Income Tax (International Agreements) Amendment Bill 1992	In force	10/12/1992 (GN 5 [1993] at 462)	10/15	10	10	01/07/1993

Where information is available electronically hyperlinks have been inserted to applicable sources. To access the applicable official English language texts, once in the information page on the Australian Treaties Database click on the hyperlinked treaty official title.

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

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 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%.

³ In the Interest column, X¹ refers to special withholding tax rate limits for certain government entities and X² refers to special withholding tax rate limits for certain financial institutions.

⁴ EOI jurisdictions are listed in Taxation Administration Regulations r 44E