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					INCOME TAX TREATIES
(Double Taxation Agreements and Double Taxation Conventions)




TAX INFORMATION EXCHANGE AGREEMENTS




ESTATE AND GIFT TAX TREATIES
                                                                     Australian Tax Treaties Table                                                            10/20/2011
                                                                              (Income tax)



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                          Treaty information                             Australian domestic implementation                   Withholding taxes (% rate limits) 1
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                                                                   International
             Text 2 and                 Status of      Entry Into                                                                                                Application
Country     information
                          Signature
                                         treaty         Force
                                                                  Agreements Act Explanatory Memorandum         Act No.     Dividends   Interest 3   Royalties
                                                                                                                                                                   dates
                                                                       1953
                                                      30/12/1999
                                                                                       International Tax
               DTA                                        (GN 7                                          No. 149 of
Argentina                 29/08/1999    In force                      Sch. 44      Agreements Amendment                      10/15         12         10/15      01/01/2000
                                                        [2000] at                                          1999
                                                                                           Bill 1999
             (Spanish)                                     429)
                                                       1/09/1988                       Taxation Laws
               DTA                                       (GN 33                                                No. 112 of
 Austria                  8/07/1986     In force                      Sch. 27       Amendment Bill (No 3)                      15          10           10       01/01/1989
                                                        [1988] at                                                1986
                                                                                           1986
             (German)                                     2101)
             Second                                                                    International Tax
                                       Not yet in                                                              No. 13 of
            Amending      24/06/2009                      n/a         Sch. 13B     Agreements Amendment                        n/a         n/a         n/a          n/a
                                        force                                                                   2010
             Protocol                                                                   Bill (No 1) 2010
            Amending
             Protocol                                 20/09/1986                   Income Tax (International
                                                                                                             No. 125 of
Belgium       (French)
                          20/03/1984    In force        (S 486        Sch. 13A     Agreements) Amendment                       n/a         n/a         n/a          n/a
                                                                                                               1984
             (Dutch: as
                                                        [1986])                           Bill 1984
             amended)
               DTA                                    1/11/1979                    Income Tax (International
                                                                                                             No. 134 of
              (French)
                          13/10/1977    In force        (S 226        Sch. 13      Agreements) Amendment                       15          10           10       01/01/1980
                                                                                                               1977
              (Dutch)
                                                       [1979])                            Bill 1977
                                                      18/12/2002
            Amending                                                                   International Tax
                                                         (GN 1                                           No. 129 of
             Protocol     23/01/2002    In force                      Sch. 3A      Agreements Amendment                       5/15         10          n/a       01/01/2003
                                                       [2003] at                                           2002
                                                                                       Bill (No.2) 2002
              (French)                                    190)
                                                      29/04/1981                   Income Tax (International
               DTC                                                                                           No. 127 of
                          21/05/1980    In force         (S 90         Sch. 3      Agreements) Amendment                       15          15           10       01/07/1975
                                                                                                               1980
                                                        [1981])                        Bill (No. 2) 1980
Canada        (French)
                                                                                                               Enacted by
                                                                                   Income Tax (International
                                                                                                                No. 52 of
                                                                                     Agreements) Bill 1958
                                                                                                                 1958
                                       Terminated
            1957 DTC      1/10/1957               5/21/1958         Former Sch.3                                              0/15         n/a          0        01/07/1958
                                       29/04/1981




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                                                                   International
             Text 2 and                Status of       Entry Into                                                                                             Application
Country     information
                          Signature
                                        treaty          Force
                                                                  Agreements Act Explanatory Memorandum        Act No.   Dividends   Interest 3   Royalties
                                                                                                                                                                dates
                                                                       1953
                                     Terminated 30/12/1999
            1957 DTC      1/10/1957              5/21/1958 Former Sch.3     International Tax                              0/15         n/a          0        01/07/1958
                                     29/04/1981     (GN 7                                         Repealed
                                                                        Income Tax (International No. 149 of
Argentina                 29/08/1999  In force                Sch. 44   Agreements Amendment by No. 127
                                                                        Agreements) Amendment                             10/15         12         10/15      01/01/2000
                                                  [2000] at                                         1999
                                                                                 Bill 1999
                                                                            Bill (No. 2) 1980      of 1980
                                                     429)

               DTA                                                                    International Tax
                                       Not yet in
  Chile                   10/03/2010                      n/a           n/a       Agreements Amendment           n/a       5/15        5/10         5/10         n/a
                                        force
             (Chilean)                                                                 Bil (No. 1) 2011




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                                                                        International
               Text 2 and                    Status of      Entry Into                                                                                               Application
Country       information
                                Signature
                                              treaty         Force
                                                                       Agreements Act Explanatory Memorandum         Act No.    Dividends   Interest 3   Royalties
                                                                                                                                                                       dates
                                                                            1953
                                                           30/12/1999                         Taxation Laws
                                                           28/12/1990                        International Tax
                  DTA                                         (GN 7                             Amendment       No. 149 of
                                                                                                                    121
Argentina                       29/08/1999
                                17/11/1988   In force         (S 51        Sch. 44
                                                                                28       Agreements Amendment                     10/15
                                                                                                                                   15          12
                                                                                                                                               10         10/15
                                                                                                                                                           10        01/01/2000
                                                                                                                                                                     01/07/1991
                                                            [2000] at                          (International     1999
                                                                                                                  1990
                                                             [1991])                              Bill 1999
  China         (Chinese)                                      429)                       Agreements) Bill 1990
             Airline Profits                               14/11/1986
                                                                                            Taxation Laws           No. 46 of
              Agreement 22/11/1985           In force        (S 613        Sch.26                                                  n/a         n/a         n/a          n/a
                                                                                          Amendment Act 1986         1986
                (Chinese)                                    [1986])
                                                           27/11/1995
                  DTA                                                                        International Tax
 Czech                                                        (GN 3                                            No. 127 of
                                28/03/1995   In force                      Sch. 40       Agreements Amendment                     5/15         10           10       01/01/1996
Republic                                                    [1996] at                                            1995
             (Czech:č 2/1996)                                                                    Bill 1995
                                                               378)

                                                           27/10/1981                    Income Tax (International
                                                                                                                   No. 143 of
Denmark           DTA           1/04/1981    In force        (S 228        Sch. 18       Agreements) Amendment                     15          10           10       01/01/1982
                                                                                                                     1981
                                                             [1981])                         Bill (No. 2) 1981
                 IUA or
              Agreement
             relating to the                                                                 Greater Sunrise
             Unitisation of                                                                                         No. 47 of
                                6/03/2003    In force       6/1/2009         n/a          Unitisation Agreement                    n/a         n/a         n/a          n/a
              the Sunrise                                                                                            2004
                                                                                         Implementation Bill 2004
                   and
              Troubadour
                 Fields
                                                                           Petroleum
                                                                          (Timor Sea
East Timor                                                                                Petroleum (Timor Sea
                                                                            Treaty)                                 No. 10 of
              Timor Sea                                                                   Treaty) (Consequential
                                                                        (Consequential                               2003
               Treaty &                                                                   Amendments) Bill 2003                    15 /      10 /      10 /
                                                                         Amendments)
              ‘Annex G -        20/05/2002   In force       4/2/2003                                                            framework framework framewor 20/05/2002
                                                                           Act 2003
               Taxation                                                                                                             %         %        k%
                                                                           Petroleum
                Code
                                                                          (Timor Sea      Petroleum (Timor Sea      No. 9 of
                                                                          Treaty) Act       Treaty) Bill 2003        2003
                                                                             2003



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               Text 2 and                      Status of      Entry Into                                                                                              Application
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                                 Signature
                                                treaty         Force
                                                                         Agreements Act Explanatory Memorandum        Act No.    Dividends   Interest 3   Royalties
                                                                                                                                                                        dates
                                                                              1953
             Exchange of                                     30/12/1999
                                 20/05/2002    In force       5/20/2002        n/a           International Tax
                                                                                                      n/a          n/a             n/a          n/a         n/a           n/a
                Notes                                            (GN 7                                          No. 149 of
Argentina                        29/08/1999    In force                      Sch. 44     Agreements Amendment                     10/15         12         10/15      01/01/2000
                                                               [2000] at                      Taxation Laws       1999
                                                             28/12/1990                           Bill 1999
                                                                  429)                          Amendment       No. 121 of
   Fiji           DTA            15/10/1990    In force          (S 51       Sch. 32                                                20          10           15       01/01/1991
                                                                                               (International     1990
                                                                [1991])
                                                                                          Agreements) Bill 1990
                                                             1/09/2009
             Exchange of                                       (GN36
                                 17/08/2009    In force                        n/a                  n/a                 n/a         n/a         n/a         n/a       01/09/2009
                notes                                         [2009] at
                                                                2457)

                                                                                             International Tax
                2006                                                                                           No. 146 of
                                 20/11/2006    In force      11/10/2007      Sch. 25     Agreements Amendment                     0/5/15        10           5        01/01/2008
              Agreement                                                                                          2007
                                                                                             Bill (No. 2) 2007

               Second
 Finland
              Amending                                       17/08/2000
                                                                                             International Tax
               Protocol                       Terminated       (GN 33      former Sch.                         No. 100 of
                                 5/11/1997                                               Agreements Amendment                       15          n/a         n/a       01/07/2001
             (Finnish: Finland                10/11/2007      [2000] at        25A                               2000
                                                                                             Bill (No. 1) 2000
               Treaty Series                                    2324)
                 51/2000)

                  DTA
                                                             28/03/1986                      Taxation Laws
                                              Terminated                                                            No. 168 of
             (Finnish: Finland   12/09/1984                    (S 158   former Sch. 25    Amendment Bill (No. 3)                    15          10           10       01/01/1987
               Treaty Series                   1/09/2009                                                              1985
                                                               [1986])                           1985
                 26/1986)

                                                             1/06/2009
                                                                                             International Tax
                2006                                           (GN 21                                          Act No. 136
                                 20/06/2006    In force                      Sch. 11     Agreements Amendment                     0/5/15       0/10          5        01/01/2010
              Convention                                      [2009] at                                          of 2007
                                                                                              Bill (No 1) 2007
                                                                1334)

              Amending                                       19/07/1990
                                                                                         Income Tax (International
               Protocol                     Terminated         (GN 37      former Sch.                             No. 165 of
                                 19/06/1989                                              Agreements) Amendment                      15          n/a         n/a       01/07/1989
                                             1/06/2009        [1990] at        11A                                   1989
                                                                                             Bill (No. 2) 1989
                                                                2538)
 France


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              Text 2 and                  Status of 19/07/1990 International
                                                     Entry Into                                                                                                    Application
Country                       Signature                                             Explanatory (International No. 165 of
                                                                                    Income Tax Memorandum
             information                 Terminated
                                            treaty    (GN 37 Agreements Act
                                                       Force      former Sch.                                     Act No.     Dividends   Interest 3   Royalties
                                                                                                                                                                      dates
                              19/06/1989                              1953          Agreements) Amendment                        15          n/a         n/a       01/07/1989
                                          1/06/2009  [1990] at        11A                                          1989
                                                                                        Bill (No. 2) 1989
            (French: DTA as                         30/12/1999
                                                       2538)
               amended)
                                                                                        International Tax
 France                                                (GN 7                                                     No. 149 of
Argentina                     29/08/1999   In force                 Sch. 44         Agreements Amendment                       10/15         12         10/15      01/01/2000
                                                     [2000] at                                                     1999
                DTA                                 21/09/1977
                                                        429)
                                                                                             Bill (International
                                                                                    Income Tax 1999
                                         Terminated                                                              No. 52 of
                              13/04/1976              (S 202    former Sch. 11      Agreements) Amendment                        15          10           10       01/01/1973
                                          1/06/2009                                                                1976
            (French: DTA as                           [1977])                                Bill 1976
               amended)
                                                        9/07/1970
            Airline Profits
                                  Terminated              (GN 77                 Income Tax (International      No. 24 of
             Agreement 27/03/1969                                  Former Sch. 7                                                 n/a         n/a         n/a          n/a
                                   1/06/2009             [1970] at                 Agreements) Bill 1969         1969
               (French)                                    6128)




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                                                                        International
              Text 2 and                     Status of      Entry Into                                                                                              Application
Country      information
                                Signature
                                              treaty         Force
                                                                       Agreements Act Explanatory Memorandum        Act No.    Dividends   Interest 3   Royalties
                                                                                                                                                                      dates
                                                                            1953
                                                           30/12/1999
                                                           15/02/1975
                                                                                           International Tax
                 DTA                                           (GN 76                  Income Tax (International No. 149 of
                                                                                                                     129
Argentina
Germany                         29/08/1999
                                24/11/1972   In force                      Sch. 44
                                                                           Sch. 9      Agreements Amendment                     10/15
                                                                                                                                 15           12
                                                                                                                                              10         10/15
                                                                                                                                                          10        01/01/2000
                                                                                                                                                                    01/07/1971
                                                             [2000] at
                                                             [1975]                      Agreements) Bill 1974     1999
                                                                                                                   1974
                                                                                               Bill 1999
                (German)                                        429)
                                                                25)
            Airline Profits                                 7/04/1981                  Income Tax (International
                                                                                                                 No. 134 of
 Greece      Agreement          5/05/1977    In force          (S 69       Sch. 12     Agreements) Amendment                      n/a         n/a         n/a          n/a
                                                                                                                   1977
                (Greek)                                       [1981])                         Bill 1977
                 DTA                                       10/04/1992                  Income Tax (International
                                                                                                                   No. 96 of
Hungary                         29/11/1990   In force        (S 135        Sch. 33     Agreements) Amendment                      15          10           10       01/07/1993
            (Hungarian: 1993.                                                                                       1991
               évi XXXVI)                                    [1992])                          Bill 1991

                                                           30/12/1991                  Income Tax (International
                 DTA                                                                                             No. 214 of
                                25/07/1991   In force         (S 50        Sch. 35     Agreements) Amendment                      15          15         10/15      01/07/1992
                                                                                                                   1991
                                                             [1992])                       Bill (No.2) 1991
                 (Hindi)
                                                                                       Income Tax (International Enacted by
  India                                                                                Agreements) Amendment No. 57 of
            Airline Profits                  16/11/1983                                       Bill 1983            1983
                                  Terminated                             Repealed
             Agreement 31/05/1983              (S 283                                                                             n/a         n/a         n/a          n/a
                                  30/12/1991                              Sch.19       Income Tax (International Repealed
                                               [1983])
                                                                                       Agreements) Amendment by No. 139
                 (Hindi)                                                                      Bill 1992           of 1992
                                                           14/12/1992
                                                                                       Income Tax (International
                                                              (GN 5                                              No. 139 of
Indonesia        DTA            22/04/1992   In force                      Sch. 37     Agreements) Amendment                      15          10         10/15      01/07/1993
                                                            [1993] at                                              1992
                                                                                              Bill 1992
                                                               461)
                                                           21/12/1983                  Income Tax (International
                                                                                                                   No. 57 of
 Ireland         DTA            31/05/1983   In force        (S 345        Sch. 20     Agreements) Amendment                      15          10           10       01/07/1984
                                                                                                                    1983
                                                             [1983])                          Bill 1983




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                                                                   International
             Text 2 and                Status of       Entry Into                                                                                              Application
Country     information
                          Signature
                                        treaty          Force
                                                                  Agreements Act Explanatory Memorandum        Act No.    Dividends   Interest 3   Royalties
                                                                                                                                                                 dates
                                                                       1953
                                                      30/12/1999
                                                       5/11/1985                  Income Tax (International
               DTC                                                                    International Tax     No. 57 of
                          14/12/1982   In force           (GN 7
                                                         (S 479       Sch. 21     Agreements) Amendment No. 149 of
Argentina                 29/08/1999   In force                       Sch. 44     Agreements Amendment       1983
                                                                                                                            15
                                                                                                                           10/15        0/10
                                                                                                                                         12          10
                                                                                                                                                    10/15      01/07/1976
                                                                                                                                                               01/01/2000
              (Italian)
                                                        [2000] at
                                                         [1985])                          Bill 1983          1999
                                                                                          Bill 1999
  Italy                                                    429)
                                                       9/04/1976
            Airline Profits
                                                         (GN 19                   Income Tax (International   No. 11 of
             Agreement 13/04/1972      In force                       Sch. 8                                                 n/a         n/a         n/a          n/a
                                                        [1976] at                   Agreements) Bill 1973      1973
              (Italian)                                     22)

                                                      3/12/2008                       International Tax
                                                                                                        No. 102 of
               DTC        1/31/2008    In force         (S 246        Sch. 6      Agreements Amendment                     0/5/10       0/10          5         1/1/2009
                                                                                                          2008
                                                       [2008])                         Bill (No.1) 2008
 Japan
               DTA                                    4/07/1970
                                     Terminated         (GN 47                 Income Tax (International      No. 24 of
                          20/03/1969                             Former Sch. 6                                               15          10           10       01/07/1970
             (Japanese)               1/07/2009        [1970] at                 Agreements) Bill 1969         1969
                                                         3683)
                                                      28/06/1991
                                                                                  Income Tax (International
                                                        (GN 28                                                No. 96 of
 Kiribati      DTA        23/03/1991   In force                       Sch. 34     Agreements) Amendment                      20          10           15       01/07/1991
                                                       [1991] at                                               1991
                                                                                         Bill 1991
                                                         2482)


  Korea                                               1/01/1984                   Income Tax (International
               DTC                                                                                            No. 57 of
(Republic                 12/07/1982   In force          (S 5         Sch. 22     Agreements) Amendment                      15          15           15       01/01/1982
                                                                                                               1983
   of)                                                 [1984])                           Bill 1983
              (Korean)
               Third
             Amending                                                                 International Tax
                                       Not yet in
              Protocol    24/02/2010                      n/a           n/a       Agreements Amendment           n/a         n/a         n/a         n/a          n/a
                                        force
              (Bahasa                                                                  Bil (No. 1) 2011
              Malaysia)

            Exchange of
              Letters
                          28/07/2002   In force       7/23/2003         n/a                  n/a                 n/a         n/a         n/a         n/a          n/a



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                                                                 International
             Text 2 and                Status of     Entry Into                                                                                              Application
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                          Signature
                                        treaty         Force
                                                                Agreements Act Explanatory Memorandum         Act No.   Dividends   Interest 3   Royalties
                                                                                                                                                               dates
                          28/07/2002   In force      7/23/2003       1953
                                                                      n/a                 n/a                   n/a        n/a         n/a         n/a          n/a
              (Bahasa                                30/12/1999
                                                                                     International Tax
              Malaysia)                                 (GN 7                                          No. 149 of
Argentina                 29/08/1999   In force                      Sch. 44     Agreements Amendment                    10/15         12         10/15      01/01/2000
              Second                                  [2000] at                                          1999
                                                                                         Bill 1999
             Amending                                    429)
              Protocol                               23/07/2003
                                                                                     International Tax
                                                       (GN 44                                          No. 129 of
                          28/07/2002   In force                     Sch. 16B     Agreements Amendment                     0/15         n/a         n/a       01/07/2004
                                                      [2003] at                                          2002
              (Bahasa                                                                Bill (No.2) 2002
              Malaysia)
                                                        3339)
Malaysia

                                                     27/06/2000
            Exchange of                                (GN 48
                          9/11/1999    In force                        n/a                  n/a                 n/a        n/a         n/a         n/a          n/a
              Letters                                 [1999] at
                                                        4106)

                First
             Amending                                27/06/2000
                                                                                     International Tax
              Protocol                                 (GN 33                                          No. 149 of
                          2/08/1999    In force                     Sch. 16A     Agreements Amendment                      n/a        0/15         n/a          n/a
                                                      [2000] at                                          1999
                                                                                         Bill 1999
                                                        2323)




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                Text 2 and                  Status of     27/06/2000
                                                           Entry Into                                                                                                Application
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                               Signature
                                             treaty          Force
                                                                      Agreements Act       International Tax
                                                                                       Explanatory Memorandum       Act No.     Dividends   Interest 3   Royalties
                                                                                                                                                                       dates
                                                            (GN 33                                               No. 149 of
                               2/08/1999    In force                       1953
                                                                         Sch. 16A      Agreements Amendment                        n/a        0/15         n/a          n/a
                                                           [2000] at                                               1999
                                                          30/12/1999                           Bill 1999
                (Bahasa                                      2323)                         International Tax
                                                             (GN 7                                               No. 149 of
 Argentina      Malaysia)      29/08/1999   In force                     Sch. 44       Agreements Amendment                      10/15         12         10/15      01/01/2000
                                                           [2000] at                                               1999
                                                                                               Bill 1999
                                                              429)
                  DTA                                     26/06/1981                   Income Tax (International
                                                                                                                 No. 28 of
                               20/08/1980   In force        (S 131       Sch. 16       Agreements) Amendment                      0/15         15           15       01/07/1979
                (Bahasa                                                                                            1981
                Malaysia)                                   [1981])                            Bill 1981
   Malta          DTA          9/05/1984    In force      20/05/1985      Sch. 24      Income Tax (International No. 125 of        15          15           10       01/01/1986
                                                            (S 189                     Agreements) Amendment       1984

                  DTA                                     31/12/2003
                                                                                           International Tax
                                                             (GN 7                                           No. 123 of
  Mexico                       9/09/2002    In force                      Sch. 47      Agreements Amendment                       0/15       10/15          10       01/01/2004
                                                           [2004] at                                           2003
                                                                                               Bill 2003
                (Spanish)                                     365)


                Second
               Amending                                   1/05/1987
                                                                                           Taxation Laws
                Protocol                                     (GN 5                                                 No. 112 of
                               30/06/1986   In force                     Sch. 10A       Amendment Bill (No 3)                      n/a         n/a         n/a       01/07/1986
                                                           [1987] at                                                 1986
                                                                                               1986
                                                              202)
               (Netherlands)



Netherlands
              First Protocol                              27/09/1976                   Income Tax (International
                                                                                                                   No. 52 of
                               17/03/1976   In force        (S 171        Sch. 10      Agreements) Amendment                       n/a         n/a         n/a          n/a
                                                                                                                    1976
                                                            [1976])                           Bill 1976
               (Netherlands)


                  DTA                                     27/09/1976                   Income Tax (International
                                                                                                                   No. 52 of
                               17/03/1976   In force        (S 171        Sch. 10      Agreements) Amendment                       15          10           10       01/07/1975
               (Netherlands)                                                                                        1976
                                                            [1976])                           Bill 1976




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             Text 2 and                 Status of      Entry Into                                                                                              Application
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                                                                  Agreements Act Explanatory Memorandum        Act No.    Dividends   Interest 3   Royalties
                                                                                                                                                                 dates
                                                                       1953
                                                      30/12/1999
                                                      19/03/2010                      International Tax
                                                         (GN 7
                                                        (GN 13                                          No. 149 of
Argentina   2009 DTA      29/08/1999
                          26/06/2009    In force                      Sch. 44
                                                                      Sch. 4      Agreements Amendment Act No. 13          10/15
                                                                                                                           0/5/15        12
                                                                                                                                        0/10        10/15
                                                                                                                                                      5        01/01/2000
                                                                                                                                                                   n/a
                                                       [2000] at
                                                       [2010]                                             1999
                                                                                                         of 2010
                                                          429)                         Bill Bill 1999
                                                                                            (No 1) 2010
                                                          729)

              2005                                    22/01/2007                      International Tax
                                       Terminated                  Former Sch.                          Act No. 100
            Amending      15/11/2005                    (GN 12                    Agreements Amendment                       n/a         n/a         n/a          n/a
                                       19/03/2010                      4A                                 of 2006
             Protocol                                    2007)                         Bill (No 1) 2006

                                                      29/03/1995
                                                                               Income Tax (International
                                     Terminated         (GN 18                                                No. 22 of
            1995 DTA      27/01/1995                             Former Sch. 4 Agreements) Amendment                        5/15         10           10       01/04/1995
                                     19/03/2010        [1995] at                                               1995
                                                                                      Bill 1995
 New                                                     1653)
Zealand




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 Screen
                                                                     International
              Text 2 and                  Status of      Entry Into                                                                                              Application
Country      information
                            Signature
                                           treaty         Force
                                                                    Agreements Act Explanatory Memorandum        Act No.    Dividends   Interest 3   Royalties
                                                                                                                                                                   dates
                                                                         1953
  New
                                                 30/12/1999
 Zealand                                                                       International Tax               Enacted by
                                                     (GN 7                 Income Tax (International           No. 149 of
Argentina                  29/08/1999  In force                Sch. 44     Agreements Amendment                 No. 11 of    10/15         12         10/15      01/01/2000
                                                   [2000] at                 Agreements) Bill 1973               1999
                                      Terminated                                   Bill 1999                     1973
              1972 DTA      8/11/1972                 429)
                                                  3/31/1973 Former Sch.4                                                       15          10           15       01/07/1972
                                      29/03/1995
                                                                           Income Tax (International            Repealed
                                                                           Agreements) Amendment                by No. 22
                                                                                   Bill 1995                     of 1995
                                                                           Income Tax (International           Enacted by
                                                                            Agreements) Bill (No. 2)            No. 29 of
                                      Terminated                                     1960                         1960
              1960 DTA     12/05/1960             6/23/1960 Original Sch.4                                                     15          n/a          0        01/07/1959
                                      31/03/1973                                                               Repealed
                                                                           Income Tax (International
                                                                                                               by No. 11
                                                                             Agreements) Bill 1973
                                                                                                                of 1973
                                                        12/09/2007                      International Tax
                                                          [GN 39                                          Act No. 136
               2006        8/08/2006      In force                      Sch 23      Agreements Amendment                     0/5/15       0/10          5         1/1/2008
                                                         2007] at                                           of 2007
             Convention                                                                  Bill (No 1) 2007
                                                           2685
             Exchange of
                                                        06/09/1998
            Notes (as per
                                                          (GN 18
              2(b) of the   07/08/1998    In force                        n/a                  n/a                 n/a         n/a         n/a         n/a          n/a
                                                         [1999] at
            Protocol to the
                                                           1274)
             1982 treaty)

Norway


                DTC
                                                        19/10/1983                Income Tax (International
                                         Terminated                                                             No. 57 of
                           6/05/1982                      (S 250   former Sch. 23 Agreements) Amendment                        15          10           10       01/07/1982
                                          8/08/2006                                                              1983
                                                          [1983])                        Bill 1983




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 Screen
                                                                          International
                 Text 2 and                                  Entry Into
                                                  Status of 19/10/1983                                                                                                  Application
Country                             Signature                                           Explanatory (International
                                                                        Agreements Act Income Tax Memorandum            Act No.    Dividends   Interest 3   Royalties
                information                      Terminated
                                                   treaty      Force                                                   No. 57 of                                          dates
                                    6/05/1982                 (S 250    former Sch. 23 Agreements) Amendment
                                                                              1953                                                    15          10           10       01/07/1982
                                                 8/08/2006                                                               1983
                                                                 [1983])
                                                               30/12/1999                          Bill 1983
                  (Unofficial                                                                  International Tax
                                                                  (GN 7                                          No. 149 of
Argentina      Norwegian text:      29/08/1999    In force                     Sch. 44     Agreements Amendment                     10/15         12         10/15      01/01/2000
              St.prp.nr.29 (1982-                               [2000] at                                          1999
                                                                                                   Bill 1999
                     83))                                          429)

                                                               29/12/1989                  Income Tax (International
Papua New                                                                                                            No. 165 of
                    DTA             24/05/1989    In force         (S 4        Sch. 29     Agreements) Amendment                    15/20         10           10       01/07/1990
  Guinea                                                                                                               1989
                                                                 [1990])                       Bill (No. 2) 1989

                                                               17/06/1980                  Income Tax (International
                                                                                                                       No. 23 of
Philippines         DTA             11/05/1979    In force       (S 132        Sch. 14     Agreements) Amendment                    15/25       10/15        15/25      01/01/1980
                                                                                                                        1980
                                                                 [1980])                          Bill 1980




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              Text 2 and                    Status of      Entry Into                                                                                              Application
Country      information
                               Signature
                                             treaty         Force
                                                                      Agreements Act Explanatory Memorandum        Act No.    Dividends   Interest 3   Royalties
                                                                                                                                                                     dates
                                                                           1953
                                                          30/12/1999
                                                                                          International Tax
                                                              (GN 7                                             No. 149 of
Argentina        DTA           29/08/1999   In force                      Sch. 44     Agreements Amendment                     10/15         12         10/15      01/01/2000
                                                           4/03/1992
                                                            [2000] at                 Income Tax (International   1999
                                                                                                Bill 1999       No. 214 of
 Poland                        7/05/1991    In force         (S 135
                                                               429)       Sch. 36     Agreements) Amendment                      15          10           10       01/01/1993
                                                                                                                  1991
                                                             [1992])                       Bill (No.2) 1991
                (Polish)


                 DTA                                      11/04/2001
                                                                                          International Tax
                                                             (GN 27                                         No. 100 of
Romania     (Romanian text &   2/02/2000    In force                      Sch. 45     Agreements Amendment                      5/15         10           10       01/01/2002
                                                            [2001] at                                         2000
                                                                                          Bill (No. 1) 2000
               protocol)                                      1975)
                 DTA                                      17/12/2003
                                                                                          International Tax
                                                              (GN 4                                               No. 59 of
 Russia                        7/09/2000    In force                      Sch. 46     Agreements Amendment                      5/15         10           10       01/07/2003
               (Russian)                                    [2004] at                                              2002
                                                                                           Bill (No.1) 2002
                                                               190)
               Second                                     22/12/2010                      International Tax
                                                          (GN 49                                            No. 115 of
              Amending         8/09/2009    In force                      Sch. 5B     Agreements Amendment                       n/a         n/a         n/a          n/a
                                                          [2010] at                                           2010
               Protocol                                                                   Act (No. 2) 2010
                                                          3020)
                                                           5/01/1990                  Income Tax (International
              Amending                                                                                          No. 165 of
                               18/10/1989   In force           (S 5       Sch. 5A     Agreements) Amendment                      n/a         n/a         n/a          n/a
               Protocol                                                                                           1989
                                                             [1990])                      Bill (No. 2) 1989

                                                          16/10/1989
Singapore      1989
                                                            (GN 47
            Exchange of        16/10/1989   In force                        n/a                  n/a                 n/a         n/a         n/a         n/a          n/a
                                                           [1989] at
               Notes
                                                             2803)
               1975
            Exchange of        21/05/1975   In force      5/21/1975         n/a                  n/a                 n/a         n/a         n/a         n/a          n/a
              Letters
                                                                                      Income Tax (International   No. 24 of
                 DTA           11/02/1969   In force       6/4/1969       Sch. 5                                                0/15         10           10       01/07/1969
                                                                                        Agreements) Bill 1969      1969




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                                                                   International
             Text 2 and                 Status of      Entry Into                                                                                             Application
Country     information
                           Signature
                                         treaty         Force
                                                                  Agreements Act Explanatory Memorandum        Act No.   Dividends   Interest 3   Royalties
                                                                                                                                                                dates
                                                                       1953
                                                      30/12/1999
               DTA                                    22/12/1999                      International Tax
                                                         (GN 7                        International Tax  No. 149 of
Argentina                  29/08/1999   In force                      Sch. 44     Agreements Amendment No. 149 of         10/15         12         10/15      01/01/2000
Slovakia                   24/08/1999   In force
                                                         (GN at
                                                       [2000]7        Sch. 43     Agreements1999           1999
                                                       [2000] at                          Bill Amendment   1999
                                                                                                                           15           10          10        01/01/2000
              (Slovak)
                                                          429)                            Bill 1999
                                                          428)

                                                      12/11/2008
            Amending
                                        In force      (S 256
             Protocol                                                                 International Tax
                                                      [2008])                                           No. 111 of
                           31/03/2008                                Sch. 42A     Agreements Amendment                     5/15        0/10          5        01/01/2009
                                                      1/07/2010                                           2008
                                                                                       Bill (No.2) 2008
 South       AIC Article                In force      (GN 47
 Africa                                               [2010] at
                                                      2783)
                                                      21/12/1999
                                                                                      International Tax
                                                         (GN 7                                          No. 149 of
               DTA         1/07/1999    In force                      Sch. 42     Agreements Amendment                      15          10           10       01/01/2000
                                                       [2000] at                                          1999
                                                                                          Bill 1999
                                                          428)




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                                                                     International
               Text 2 and                Status of       Entry Into                                                                                               Application
 Country      information
                            Signature
                                          treaty          Force
                                                                    Agreements Act Explanatory Memorandum        Act No.     Dividends   Interest 3   Royalties
                                                                                                                                                                    dates
                                                                         1953
                                                        30/12/1999
                                                                                        International Tax
                                                           (GN 7                                                No. 149 of
Argentina        DTA        29/08/1999   In force       10/12/1992      Sch. 44     Agreements Amendment                      10/15         12         10/15      01/01/2000
                                                         [2000] at                  Income Tax 1999               1999
                                                           (GN 5                            Bill (International No. 139 of
  Spain                     24/03/1992   In force           429)        Sch. 39     Agreements) Amendment                       15          10           10       01/01/1993
                                                         [1993] at                                                1992
                                                                                            Bill 1992
                                                            463)
               (Spanish)


                 DTA                                    21/10/1991                       Taxation Laws
                                                          (GN 44                           Amendment            No. 121 of
Sri Lanka                   18/12/1989   In force                       Sch. 31                                                 15          10           10       01/07/1992
              (Sinhalese)                                [1991] at                        (International          1990
                                                           3593)                      Agreements) Bill 1990

                                                        4/09/1981                   Income Tax (International
                                                                                                                No. 28 of
 Sweden          DTA        14/01/1981   In force         (S 192        Sch. 17     Agreements) Amendment                       15         0/10          10       01/01/1982
                                                                                                                 1981
                                                         [1981])                           Bill 1981


                 DTA                                    13/02/1981                  Income Tax (International
                                                                                                                No. 23 of
Switzerland                 28/02/1980   In force          (S 32        Sch. 15     Agreements) Amendment                       15          10           10       01/01/1979
                                                                                                                 1980
                                                          [1981])                          Bill 1980
               (German)

                 DTA                                    21/10/1996                        Taxation Laws
                                                          (GN 48                           Amendment            No. 39 of
  Taipei                    29/05/1996   In force                       Sch. 41                                               10/15         10          12.5      01/12/1996
               (Chinese)                                 [1996] at                      (International Tax       1996
                                                           3616)                      Agreements) Bill 1996
                 DTA
                                                        27/12/1989                  Income Tax (International
                                                                                                              No. 165 of
 Thailand                   31/08/1989   In force           (S 4        Sch. 30     Agreements) Amendment                     15/20       10/25          15       01/01/1990
                 (Thai)                                                                                         1989
                                                          [1990])                       Bill (No. 2) 1989

                                                                                        International Tax
                 DTA                     Not yet in
  Turkey                    28/04/2010                      n/a           n/a        Agreements Amentment          n/a         5/15        0/10          10          n/a
                                          force
                                                                                        Bill (No. 1) 2011




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                                                                   International
             Text 2 and                Status of       Entry Into                    International Tax                                                        Application
Country     information
                          Signature    Not yet in
                                        treaty          Force
                                                                  Agreements Act Explanatory Memorandum        Act No.   Dividends   Interest 3   Royalties
                                                                                                                                                                dates
 Turkey                   28/04/2010                      n/a           n/a
                                                                       1953
                                                                                 Agreements Amentment            n/a       5/15        0/10          10          n/a
                                        force
                                                                                      Bill (No. 1) 2011
              (Turkish)                               30/12/1999
                                                                                      International Tax
                                                         (GN 7
                                                      17/12/2003                                          No. 149 of
Argentina      2003       29/08/1999   In force                       Sch. 44     Agreements Amendment
                                                                                      International Tax                   10/15         12         10/15      01/01/2000
                                                         (GN at
                                                       [2000]4                                              1999
                                                                                                          No. 123 of
            Exchange of   21/08/2003   In force                       Sch. 1               Bill Amendment
                                                                                  Agreements1999                           n/a          n/a         n/a       01/07/2004
                                                          429)
                                                       [2004] at                                            2003
               Notes                                                                       Bill 2003
                                                          190)
                                                      17/12/2003
                                                                                      International Tax
                                                         (GN 4                                          No. 123 of
            2003 DTC      21/08/2003   In force                       Sch. 1      Agreements Amendment                    0/5/15       0/10          5        01/07/2004
                                                       [2004] at                                          2003
                                                                                          Bill 2003
                                                          190)




 United
Kingdom




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             Text 2 and                 Status of      Entry Into                                                                                                    Application
Country     information
                          Signature
                                         treaty         Force
                                                                  Agreements Act Explanatory Memorandum           Act No.       Dividends   Interest 3   Royalties
                                                                                                                                                                       dates
                                                                       1953
                                                30/12/1999
                                                                                        International Tax
                                                                                    Income Tax (International Enacted by
                                                   (GN 7                                                      No. 149 of
Argentina                 29/08/1999  In force                        Sch. 44       Agreements Amendment No. 23 of
                                                                                    Agreements) Amendment                        10/15         12         10/15      01/01/2000
                                                 [2000] at                                                      1999
              1980                              21/05/1980                                  Bill 1999
                                                                                            Bill 1980           1980
                                     Terminated     429)             Repealed
            Amending      29/01/1980              (S 176                                                                           15          n/a         n/a       06/04/1977
                                     17/12/2003                       Sch.1A
             Protocol                             [1980])                               International Tax Repealed
                                                                                    Agreements Amendment by No. 123
                                                                                            Bill 2003      of 2003
                                                                                                                Enacted by
                                                                                    Income Tax (International
                                                                                                                 No. 3 of
 United                                                                               Agreements) Bill 1968
                                       Terminated                                                                 1968
Kingdom     1967 DTA      7/12/1967                    5/8/1968    Former Sch.1                                                    15          10           10       01/07/1967
                                       17/12/2003                                       International Tax Repealed
                                                                                    Agreements Amendment by No. 123
                                                                                            Bill 2003      of 2003
                                                                    Part IIIB and                          Enacted by
                                                                                  Income Tax Assessment
                                                                    Sch. 3 to the                           No. 11 of
                                                                                          Bill 1947
                                                                    Income Tax                                1947
                                                                     and Social    Income Tax and Social
                                                                      Services                              Repealed
                                                                                    Services Contribution
                                                                    Contribution                            by No. 81
                                                                                   Assessment Bill (No. 3)
                                                                   Act 1936-1953                             of 1953
                                       Terminated                                           1953
            1947 DTA      29/10/1946                   6/3/1947                                                 Incorporated
                                                                                                                                   0           n/a          0        01/07/1946
                                       08/05/1968
                                                                                                                   into the
                                                                                    Income Tax (International   International
                                                                                      Agreements) Bill 1953     Agreements
                                                                   Original Sch.1                               Act by No. 82
                                                                                                                   of 1953
                                                                                                              Repealed
                                                                                    Income Tax (International
                                                                                                              by No. 3 of
                                                                                      Agreements) Bill 1968
                                                                                                                 1968
                                                      13/05/2003                        International Tax
            Amending                                                                                           No. 59 of
                          27/09/2001    In force        (GN 32        Sch. 2A       Agreements Amendment                         0/5/15       0/10          5        01/07/2003
             Protocol                                                                                            2002
                                                       [2003] at                         Bill (No.1) 2002



 United
States of
America                                             Authored by the Tax Treaties Unit, Department of the Treasury.
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               Text 2 and                  Status of      Entry Into                                                                                               Application
 Country      information
                             Signature
                                            treaty         Force
                                                                     Agreements Act Explanatory Memorandum        Act No.     Dividends   Interest 3   Royalties
                                                                                                                                                                     dates
                                                                          1953
                                                         30/12/1999
                                                         31/10/1983                      International Tax
                                                                                     Income Tax (International No. 149 of
                                                            (GN 7
 Argentina     1982 DTC      29/08/1999
                              6/08/1982    In force        (S 268        Sch. 44
                                                                         Sch. 2      Agreements Amendment No. 57 of
                                                                                     Agreements) Amendment                     10/15
                                                                                                                                15           12
                                                                                                                                             10         10/15
                                                                                                                                                         10        01/01/2000
                                                                                                                                                                   01/12/1983
                                                          [2000] at                                              1999
                                                                                                                 1983
  United                                                   [1983])                           Bill 1999
                                                                                                  1983
                                                             429)
 States of
 America                                                                                                         Enacted by
                                                                                     Income Tax (International
                                                                                                                  No. 82 of
                                                                                       Agreements) Bill 1953
                                          Terminated                                                               1953
               1953 DTC      14/05/1953              12/14/1953 Former Sch.2                                                     15          n/a          0        01/07/1953
                                          31/10/1983                         Income Tax (International Repealed
                                                                             Agreements) Amendment by No. 57
                                                                                    Bill 1983           of 1983
                                                         11/02/2003
              Exchange of                                  (GN 22
                             5/08/2002     In force       [2003] at        n/a                  n/a                 n/a          n/a         n/a         n/a          n/a
                Letters
                                                            1677-
                                                            1679)
                                                         23/07/1997
                 1996                                                                    International Tax
                                                           (GN 42                                                No. 80 of
              Exchange of    22/11/1996    In force                     Sch. 38A     Agreements Amendment                        n/a         n/a         n/a          n/a
                                                          [1997] at                                               1997
 Vietnam         Notes                                                                   Bill (No. 1) 1997
                                                            3121)


                  DTA                                    10/12/1992
                                                                                     Income Tax (International
                                                            (GN 5                                              No. 139 of
                             13/04/1992    In force                      Sch. 38     Agreements) Amendment                     10/15         10           10       01/07/1993
                                                          [1993] at                                              1992
                                                                                            Bill 1992
                                                             462)
              (Vietnamese)



Notes        Where information is available electronically hyperlinks have been inserted to applicable sources.
 General     The rate limits provided are generally those for outbound flows. Inbound flows may be subject to different rates.
    1        Reference should be made to treaty texts for the conditions applicable to each rate limit.
             To access the purposes Australian non tax treaty withholding tax the information page dividends 30%, Interest 10% and Royalties 30%. hyperlinked treaty
             For reference applicable official English language texts, once in rates are Unfranked on the Australian Treaties Database click on the
             official title.




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                                                                    International
               Text 2 and                Status of      Entry Into                                                                                             Application
 Country      information
                            Signature
                                          treaty         Force
                                                                   Agreements Act Explanatory Memorandum        Act No.   Dividends   Interest 3   Royalties
                                                                                                                                                                 dates
                                                                        1953
     2                                                 30/12/1999
                                                                                         International Tax
            The Interest column does not address exemptions for Governments and central banks.
                                                          (GN 7                                            No. 149 of
  Argentina                  29/08/1999      In force                  Sch. 44       Agreements Amendment                  10/15         12         10/15      01/01/2000
      3                                                 [2000] at                                            1999
                                                                                             Bill 1999
4           EOI jurisdictions are listed in Taxation Administration Regulations r 44E
                                                           429)




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                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08




    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 21 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
                 distributions
Investment Trust 01-Jul-08
     Yes
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 22 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08

    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 23 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08

    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08


                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 24 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08
    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 25 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08



    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 26 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08

    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 27 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 28 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 29 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08




    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 30 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4
    Yes          01-Jul-08
    Yes          01-Jul-08




    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 31 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)


    Yes          01-Jul-08
  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08




    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 32 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08
    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-11




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 33 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08
    Yes          01-Jul-08




    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 34 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08

    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08



    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 35 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08




    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 36 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08




    Yes          01-Jul-08




    Yes          01-Jul-08
                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 37 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08

    Yes          01-Jul-08




    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 38 of 44
                                                 Australian Tax Treaties Table                    10/20/2011
                                                          (Income tax)



  Withhholding on Managed
Investment Trust distributions
   Listed
              Application date
jurisdiction4


    Yes          01-Jul-08




                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                        Page 39 of 44
    Home Screen                                TIEA Information                              ABA - Australian Domestic

                              Text and                       Status of      Entry Into    Domestic      Explanatory
         Country                               Signature                                                              Act No.
                            information                       Treaty          Force      Legislation   Memorandum


Anguilla                        TIEA           3/19/2010      In force      2/17/2011



Antigua & Barbuda               TIEA           1/30/2007      In force      12/14/2009



                         TIEA and additional                 Not yet in
Aruba                                          12/16/2009
                         benefits agreement                   force


The Bahamas                     TIEA           3/30/2010      In force      1/11/2011



Belize                          TIEA           3/31/2010      In force      1/11/2011



Bermuda                         TIEA           11/10/2005     In force       8/6/2007


                         TIEA and additional
British Virgin Islands                         10/27/2008     In force      4/19/2010    10/8/2009         EM          105
                         benefits agreement


The Cayman Islands              TIEA           3/30/2010      In force      2/14/2011


                         TIEA and additional
Cook Islands                                   10/27/2009     In force       9/2/2011
                         benefits agreement


                                                             Not yet in
Costa Rica                      TIEA            7/1/2011
                                                              force


                                                             Not yet in
Dominica                        TIEA           3/30/2010
                                                              force


Gibraltar                       TIEA           8/25/2009      In force      7/26/2010


                                                             Not yet in
Grenada                         TIEA           3/30/2010
                                                              force


                         TIEA and additional
Guernsey                                       10/7/2009    TIEA In force   7/27/2010
                         benefits agreement


                         TIEA and additional
Isle of Man                                    1/29/2009    TIEA In force    1/5/2010    10/8/2009         EM          105
                         benefits agreement


                         TIEA and additional
Jersey                                         6/10/2009    TIEA In force    1/5/2010    4/15/2010         EM           13
                         benefits agreement
                                                               Not yet in
Liechtenstein                  TIEA             6/21/2011
                                                                force


                                                               Not yet in
Macao                          TIEA             7/12/2011
                                                                force


                        TIEA and additional                    Not yet in
Marshall Islands                                5/12/2010
                        benefits agreement                      force


                        TIEA and additional                    Not yet in
Mauritius                                       12/8/2010
                        benefits agreement                      force


Monaco                          TIEA            4/1/2010        In force      1/13/2011



                                                               Not yet in
Montserrat                      TIEA           11/23/2010
                                                                force


Netherlands Antilles           TIEA             3/1/2007        In force      4/4/2008



                       TIEA and additional                     Not yet in
Samoa                                          12/16/2009
                       benefits agreement                       force



San Marino                     TIEA             3/4/2010        In force      1/11/2011



St Kitts and Nevis             TIEA             3/5/2010        In force      1/11/2011



St Lucia                        TIEA            3/30/2010       In force      2/10/2011


St Vincent & the
                                TIEA            3/18/2010       In force      1/11/2011
Grenadines


Turks and Caicos
                                TIEA            3/30/2010       In force      1/25/2011
Islands


                                                               Not yet in
Vanuatu                         TIEA            4/21/2010
                                                                force


1 EOI jurisdictions are listed in Taxation Administration Regulations r 44E
  Withhholding on Managed
Investment Trust distributions

   Listed
             1 Application date
jurisdiction




    Yes           7/1/2010




    Yes           7/1/2011



    Yes           7/1/2011



    Yes           7/1/2008



    Yes           7/1/2010



    Yes           7/1/2011




    Yes           1/1/2011




    Yes           1/1/2011



    Yes           7/1/2010



    Yes           7/1/2010
Yes   7/1/2011




Yes   7/1/2008




Yes   7/1/2011



Yes   7/1/2011




Yes   7/1/2011
                                          Australian Tax Treaties Table                                      10/20/2011
                                            (Estate tax and gift tax)

 Home
                              Treaty information                      Australian domestic implementation
 Screen
                Text and                   Status of   Entry Into      Domestic         Explanatory
 Country                      Signature                                                                     Act No.
              information                   treaty      Force         legislation      Memorandum
                                                                                         Estate Duty
                                                                    Former Estate        Convention       Enacted by
                                                                         Duty         (United States of    No. 83 of
               1953 Estate                                            Convention        America) Bill       1953
                            5/14/1953       In force    1/7/1954
             tax convention                                         (United States          1953
                                                                    of America) Act        Statute        Repealed by
                                                                         1953           Stocktake Bill     No. 118 of
  United
                                                                                            1999             1999
 States of
                                                                                          Gift Duty
 America
                                                                    Former Gift          Convention       Enacted by
                                                                       Duty           (United States of    No. 84 of
              1953 Gift tax                                         Convention          America) Bill       1953
                              5/14/1953     In force   12/14/1953
               convention                                         (United States            1953
                                                                  of America) Act          Statute        Repealed by
                                                                       1953             Stocktake Bill     No. 118 of
                                                                                            1999             1999

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




                       Authored by the Tax Treaties Unit, Department of the Treasury.
                                              Page 44 of 44

				
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