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Australian Tax Treaties

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
Income Tax (International Agreements) Amendment Bill (No. 2) 1980
Chile DTA 10/03/2010 International Tax Agreements Amendment Bil (No. 1) 2011 In force 8/02/2013 (GN 11 [2013] at 780) 5/15 52/10 5/10 1/04/ 2013    
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
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 International Tax Agreements Amendment Bill 2012 In force 02/04/2013 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
Income Tax (International Agreements) Amendment Bill 1992
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 05/11/1985 (S 479 [1985]) 15 0¹/10 10 01/07/1976 Yes 01-Jul-08
Airline Profits Agreement 13/04/1972 Income Tax (International Agreements) Bill 1973 In force 09/04/1976 (GN 19 [1976] at 22) n/a n/a n/a n/a
Japan DTA 1/31/08 International Tax Agreements Amendment Bill (No.1) 2008 In force 03/12/2008 (S 246 [2008]) 0/5/10 0¹/0²/10 5 1/1/09 Yes 01-Jul-08
1969 DTA 20/03/1969 Income Tax (International Agreements) Bill 1969 Terminated 1/07/2009 04/07/1970 (GN 47 [1970] at 3683) 15 10 10 01/07/1970
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
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
New Zealand DTA 26/06/2009 International Tax Agreements Amendment Bill (No 2) 2009 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
Income Tax (International Agreements) Amendment Bill 1995
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
Income Tax (International Agreements) Bill 1973
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 In force 1/07/2010 (GN 47 [2010] at 2783)
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 2013 Revised Treaty 30/07/2013 International Tax Agreements Amendment Bill 2014 In force 14/10/2014 (GN C2014G01758) 0/5/15 0¹/0²/10 5 01/01/2015    
DTA 28/02/1980 Income Tax (International Agreements) Amendment Bill 1980 Terminated 14/10/2014 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 In force 05/06/2013 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
International Tax Agreements Amendment Bill 2003
1967 DTA 7/12/1967 Income Tax (International Agreements) Bill 1968 Terminated 17/12/2003 5/8/68 15 10 10 01/07/1967
International Tax Agreements Amendment Bill 2003
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, refers to special withholding tax rate limits for certain government entities and refers to special withholding tax rate limits for certain financial institutions.

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

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