Australian Tax Treaties Table by linzhengnd

VIEWS: 3 PAGES: 46

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




TAX INFORMATION EXCHANGE AGREEMENTS




ESTATE AND GIFT TAX TREATIES
                                                                  Australian Tax Treaties Table                                                              11/12/2011
                                                                           (Income tax)




 Home                                                                                                                                            Withhholding on Managed
 Screen
                          Treaty information and implementation ¹                              Withholding taxes (% rate limits) 2
                                                                                                                                               Investment Trust distributions

                                                                                                                                                 Listed
              Text and                                             Status of   Entry Into                                         Application jurisdiction
Country     information
                          Signature   Explanatory Memorandum
                                                                    treaty      Force
                                                                                             Dividends   Interest 3   Royalties
                                                                                                                                    dates           4

                                                                               30/12/1999
                                         International Tax
                                                                                   (GN 7
Argentina      DTA        29/08/1999 Agreements Amendment          In force
                                                                                 [2000] at
                                                                                              10/15       0¹/12        10/15      01/01/2000       Yes
                                             Bill 1999
                                                                                    429)
                                          Taxation Laws                         1/09/1988
 Austria       DTA        8/07/1986    Amendment Bill (No 3)       In force       (GN 33        15          10           10       01/01/1989
                                              1986                               [1988] at
                                                                                   2101)
             Second                      International Tax
                                                                  Not yet in
            Amending      24/06/2009 Agreements Amendment                         n/a           n/a         n/a         n/a          n/a
                                                                   force
             Protocol                     Bill (No 1) 2010

                                     Income Tax (International                 20/09/1986
            Amending
Belgium                   20/03/1984 Agreements) Amendment         In force      (S 486         n/a         n/a         n/a          n/a
             Protocol
                                            Bill 1984                            [1986])

                                     Income Tax (International                 1/11/1979
               DTA        13/10/1977 Agreements) Amendment         In force      (S 226         15          10           10       01/01/1980
                                            Bill 1977                           [1979])
                                                                               18/12/2002
                                         International Tax
            Amending                                                              (GN 1
                          23/01/2002 Agreements Amendment          In force                    5/15         10          n/a       01/01/2003
             Protocol                                                           [2003] at
                                         Bill (No.2) 2002
                                                                                   190)
                                     Income Tax (International                 29/04/1981
               DTA        21/05/1980 Agreements) Amendment         In force       (S 90         15          15           10       01/07/1975
                                         Bill (No. 2) 1980                       [1981])
Canada                                                                                                                                             Yes
                                      Income Tax (International
                                        Agreements) Bill 1958
                                                                  Terminated
            1957 DTA      1/10/1957                                          5/21/1958         0/15         n/a          0        01/07/1958
                                                                  29/04/1981

                                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                        Page 2 of 46
                                                               Australian Tax Treaties Table                                                             11/12/2011
                                                                        (Income tax)




 Home                                                                                                                                        Withhholding on Managed
 Screen
                          Treaty information and implementation ¹                          Withholding taxes (% rate limits) 2
                                                                                                                                           Investment Trust distributions

Canada                                                                                                                                        Yes
                                                                                                                                             Listed
              Text and                                          Status of   Entry Into                                        Application jurisdiction
Country     information
                          Signature   Explanatory Memorandum
                                                                 treaty      Force
                                                                                         Dividends   Interest 3   Royalties
                                                                                                                                dates           4

                                                               Terminated 30/12/1999
            1957 DTA      1/10/1957      International Tax                 5/21/1958       0/15         n/a          0        01/07/1958
                                     Income Tax (International 29/04/1981     (GN 7
Argentina      DTA        29/08/1999 Agreements) Amendment
                                     Agreements Amendment In force
                                                                            [2000] at
                                                                                          10/15       0¹/12        10/15      01/01/2000       Yes
                                              Bill 1999
                                         Bill (No. 2) 1980                     429)

                                         International Tax
                                                               Not yet in
  Chile        DTA        10/03/2010 Agreements Amendment
                                                                force
                                                                               n/a         5/15       5²/10         5/10         n/a
                                          Bil (No. 1) 2011




                                               Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                       Page 3 of 46
                                                                  Australian Tax Treaties Table                                                              11/12/2011
                                                                           (Income tax)




 Home                                                                                                                                            Withhholding on Managed
 Screen
                           Treaty information and implementation ¹                             Withholding taxes (% rate limits) 2
                                                                                                                                               Investment Trust distributions

                                                                                                                                                 Listed
               Text and                                            Status of   Entry Into                                         Application jurisdiction
Country      information
                           Signature     Explanatory Memorandum
                                                                    treaty      Force
                                                                                             Dividends   Interest 3   Royalties
                                                                                                                                    dates           4

                                           Taxation Laws                       30/12/1999
                                          International Tax                    28/12/1990
                                             Amendment                            (GN 7
Argentina       DTA        29/08/1999 Agreements Amendment
                           17/11/1988                              In force       (S 51
                                                                                [2000] at
                                                                                              10/15
                                                                                               15         0¹/12
                                                                                                           10          10/15
                                                                                                                        10        01/01/2000
                                                                                                                                  01/07/1991       Yes
                                            (International
                                               Bill 1999                         [1991])
 China                                 Agreements) Bill 1990                       429)                                                            Yes
                                                                               14/11/1986
            Airline Profits                 Taxation Laws
                            22/11/1985                             In force      (S 613         n/a         n/a         n/a          n/a
             Agreement                    Amendment Act 1986
                                                                                 [1986])
                                                                               27/11/1995
                                          International Tax
 Czech                                                                            (GN 3
Republic
                DTA        28/03/1995 Agreements Amendment         In force
                                                                                [1996] at
                                                                                               5/15       0¹/10          10       01/01/1996       Yes
                                              Bill 1995
                                                                                   378)

                                     Income Tax (International                 27/10/1981
Denmark         DTA        1/04/1981 Agreements) Amendment         In force      (S 228         15          10           10       01/01/1982       Yes
                                         Bill (No. 2) 1981                       [1981])

                                             Taxation Laws
                                                                               28/12/1990
                                               Amendment
   Fiji         DTA        15/10/1990                              In force       (S 51         20          10           15       01/01/1991       Yes
                                              (International
                                                                                 [1991])
                                          Agreements) Bill 1990
                2009                                                           1/09/2009
            Exchange of                                                          (GN36
                         17/08/2009                n/a             In force                     n/a         n/a         n/a       01/09/2009
            Notes on AIC                                                        [2009] at
               article                                                            2457)
                                                                               10/11/2007
                                          International Tax
                                                                                 (GN48
                DTA        20/11/2006 Agreements Amendment         In force
                                                                               Vol.1[2007]
                                                                                              0/5/15     0¹/0²/10        5        01/01/2008
                                          Bill (No. 2) 2007
                                                                                at 3367)
 Finland                                                                                                                                           Yes




                                                  Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                          Page 4 of 46
                                                                 Australian Tax Treaties Table                                                             11/12/2011
                                                                          (Income tax)




 Home                                                                                                                                          Withhholding on Managed
 Screen
                            Treaty information and implementation ¹                          Withholding taxes (% rate limits) 2
                                                                                                                                             Investment Trust distributions

                                                                                                                                               Listed
               Text and                                           Status of   Entry Into                                        Application jurisdiction
Country      information
                            Signature   Explanatory Memorandum
                                                                   treaty      Force
                                                                                           Dividends   Interest 3   Royalties
                                                                                                                                  dates           4


 Finland                                                                  30/12/1999                                                             Yes
                                           International Tax
             1984 DTA                                                        (GN 7
                                                                          17/08/2000
Argentina       DTA         29/08/1999 Agreements Amendment
                                           International Tax    In force                    10/15       0¹/12        10/15      01/01/2000       Yes
              Second                                           Terminated [2000] at
                                                                            (GN 33
                                                Bill Amendment
                             5/11/1997 Agreements1999                                        15           n/a         n/a       01/07/2001
             Amending                                                         429)
                                                               10/11/2007 [2000] at
                                           Bill (No. 1) 2000
              Protocol                                                       2324)


                                           Taxation Laws                      28/03/1986
            1984 DTA and                                         Terminated
                         12/09/1984     Amendment Bill (No. 3)                  (S 158        15          10           10       01/01/1987
              Protocol                                            1/09/2009
                                               1985                             [1986])

                                                                              1/06/2009
                                           International Tax
                                                                                (GN 21
                DTA         20/06/2006 Agreements Amendment       In force                  0/5/15     0¹/0²/10        5        01/01/2010
                                                                               [2009] at
                                            Bill (No 1) 2007
                                                                                 1334)

                                                                              19/07/1990
             1976 DTA                  Income Tax (International
                                                                 Terminated     (GN 37
             Amending       19/06/1989 Agreements) Amendment                                  15          n/a         n/a       01/07/1989
                                                                  1/06/2009    [1990] at
              Protocol                     Bill (No. 2) 1989
                                                                                 2538)
 France                                                                                                                                          Yes

                                       Income Tax (International            21/09/1977
                                                                 Terminated
             1976 DTA       13/04/1976 Agreements) Amendment                  (S 202          15          10           10       01/01/1973
                                                                  1/06/2009
                                              Bill 1976                       [1977])

                                                                              9/07/1970
             1969 Airline
                                       Income Tax (International Terminated     (GN 77
               Profits      27/03/1969                                                        n/a         n/a         n/a          n/a
                                         Agreements) Bill 1969    1/06/2009    [1970] at
             Agreement
                                                                                 6128)




                                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                         Page 5 of 46
                                                                     Australian Tax Treaties Table                                                            11/12/2011
                                                                              (Income tax)




 Home                                                                                                                                             Withhholding on Managed
 Screen
                              Treaty information and implementation ¹                            Withholding taxes (% rate limits) 2
                                                                                                                                                Investment Trust distributions

                                                                                                                                                  Listed
               Text and                                              Status of   Entry Into                                        Application jurisdiction
Country      information
                              Signature   Explanatory Memorandum
                                                                      treaty      Force
                                                                                              Dividends   Interest 3   Royalties
                                                                                                                                     dates           4

                                                                                 30/12/1999
                                                                                 15/02/1975
                                             International Tax
                                         Income Tax (International                  (GN 76
Argentina
Germany         DTA           29/08/1999 Agreements Amendment
                              24/11/1972
                                           Agreements) Bill 1974
                                                                      In force
                                                                                  [2000] at
                                                                                  [1975]
                                                                                                10/15
                                                                                                 15         ¹/10
                                                                                                           0¹/12        10/15
                                                                                                                         10        01/01/2000
                                                                                                                                   01/07/1971       Yes
                                                 Bill 1999
                                                                                     429)
                                                                                     25)
                                        Income Tax (International                7/04/1981
            Airline Profits
 Greece                       5/05/1977 Agreements) Amendment         In force     (S 69         n/a         n/a         n/a          n/a
             Agreement
                                               Bill 1977                          [1981])

                                         Income Tax (International               10/04/1992
Hungary         DTA           29/11/1990 Agreements) Amendment        In force     (S 135        15        0¹/10          10       01/07/1993       Yes
                                                Bill 1991                          [1992])

                                         Income Tax (International               30/12/1991
                DTA           25/07/1991 Agreements) Amendment        In force      (S 50        15          15         10/15      01/07/1992
                                             Bill (No.2) 1991                      [1992])

                                         Income Tax (International
  India                                  Agreements) Amendment                                                                                      Yes
            1969 Airline                        Bill 1983                     16/11/1983
                                                                   Terminated
              Profits         31/05/1983                                        (S 283           n/a         n/a         n/a          n/a
            Agreement                    Income Tax (International 30/12/1991   [1983])
                                         Agreements) Amendment
                                                Bill 1992
                                                                                 14/12/1992
                                         Income Tax (International
                                                                                    (GN 5
Indonesia       DTA           22/04/1992 Agreements) Amendment        In force
                                                                                  [1993] at
                                                                                                 15        0¹/10        10/15      01/07/1993       Yes
                                                Bill 1992
                                                                                     461)

                                         Income Tax (International               21/12/1983
 Ireland        DTA           31/05/1983 Agreements) Amendment        In force     (S 345        15          10           10       01/07/1984       Yes
                                                Bill 1983                          [1983])




                                                    Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                            Page 6 of 46
                                                                   Australian Tax Treaties Table                                                             11/12/2011
                                                                            (Income tax)




 Home                                                                                                                                            Withhholding on Managed
 Screen
                           Treaty information and implementation ¹                             Withholding taxes (% rate limits) 2
                                                                                                                                               Investment Trust distributions

                                                                                                                                                 Listed
               Text and                                            Status of   Entry Into                                         Application jurisdiction
Country      information
                           Signature   Explanatory Memorandum
                                                                    treaty      Force
                                                                                             Dividends   Interest 3   Royalties
                                                                                                                                    dates           4

                                      Income Tax (International                30/12/1999
                                                                                5/11/1985
                                          International Tax
                DTA        14/12/1982 Agreements) Amendment                        (GN 7                  0¹/12
Argentina       DTA        29/08/1999 Agreements Amendment          In force
                                                                    In force      (S 479       15
                                                                                              10/15       0¹/10         10
                                                                                                                       10/15      01/07/1976
                                                                                                                                  01/01/2000       Yes
                                              Bill 1983                          [2000] at
                                                                                  [1985])
                                              Bill 1999
  Italy                                                                             429)
                                                                                9/04/1976                                                          Yes
            Airline Profits            Income Tax (International                 (GN 19
                            13/04/1972                              In force                    n/a         n/a         n/a          n/a
             Agreement                   Agreements) Bill 1973                  [1976] at
                                                                                   22)

                                           International Tax                   3/12/2008
                DTA        1/31/2008   Agreements Amendment         In force     (S 246       0/5/10     0¹/0²/10        5         1/1/2009
                                            Bill (No.1) 2008                    [2008])
 Japan                                                                                                                                             Yes
                                                                           4/07/1970
                                      Income Tax (International Terminated  (GN 47
             1969 DTA      20/03/1969                                                           15          10           10       01/07/1970
                                        Agreements) Bill 1969    1/07/2009 [1970] at
                                                                             3683)
                                                                               28/06/1991
                                      Income Tax (International
                                                                                 (GN 28
 Kiribati       DTA        23/03/1991 Agreements) Amendment         In force                    20          10           15       01/07/1991       Yes
                                                                                [1991] at
                                             Bill 1991
                                                                                  2482)


  Korea                               Income Tax (International                1/01/1984
(Republic       DTA        12/07/1982 Agreements) Amendment         In force      (S 5          15        0¹/15          15       01/01/1982
   of)                                       Bill 1983                          [1984])


                                                                               08/08/2011
               Third                      International Tax
                                                                                 (GN 34
             Amending      24/02/2010 Agreements Amendment          In force                    n/a         n/a         n/a          n/a
                                                                                [2003] at
              Protocol                     Bil (No. 1) 2011
                                                                                  2227)




                                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                         Page 7 of 46
                                                                Australian Tax Treaties Table                                                             11/12/2011
                                                                         (Income tax)




 Home                                                                                                                                         Withhholding on Managed
 Screen
                           Treaty information and implementation ¹                          Withholding taxes (% rate limits) 2
                                                                                                                                            Investment Trust distributions

                                                                                                                                              Listed
              Text and                                           Status of   Entry Into                                        Application jurisdiction
Country     information
                           Signature   Explanatory Memorandum
                                                                  treaty      Force
                                                                                          Dividends   Interest 3   Royalties
                                                                                                                                 dates           4

                                                                             30/12/1999
                                          International Tax
              Second                                                            (GN 7
Argentina       DTA        29/08/1999 Agreements Amendment       In force    23/07/2003
                                                                              [2000] at
                                                                                           10/15       0¹/12        10/15      01/01/2000       Yes
             Amending                     International Tax
                                                Bill 1999                      (GN 44
                                                                                 429)
            Protocol and   28/07/2002 Agreements Amendment       In force                   0/15         n/a         n/a       01/07/2004
                                                                              [2003] at
            Exchange of                    Bill (No.2) 2002
                                                                                3339)
               Letters

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


                                                                             27/06/2000
                First                      International Tax
                                                                               (GN 33
             Amending      2/08/1999   Agreements Amendment      In force
                                                                              [2000] at
                                                                                             n/a       0¹/15         n/a          n/a
              Protocol                         Bill 1999
                                                                                2323)




                                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                        Page 8 of 46
                                                                    Australian Tax Treaties Table                                                           11/12/2011
                                                                             (Income tax)



 Malaysia
  Home                                                                                                                                          Withhholding on Managed
  Screen
                             Treaty information and implementation ¹                            Withholding taxes (% rate limits) 2
                                                                                                                                              Investment Trust distributions

                                                                                                                                                Listed
                 Text and                                           Status of    Entry Into
                                                                                27/06/2000 Dividends                             Application jurisdiction
 Country           First
               information
                             Signature    Explanatory Memorandum
                                              International Tax      treaty        Force
                                                                                                        Interest 3   Royalties
                                                                                                                                   dates
                                                                                  (GN 33                                                           4
               Amending      2/08/1999  Agreements Amendment         In force
                                                                                 [2000] at
                                                                                              n/a         0¹/15        n/a          n/a
                Protocol                        Bill 1999                       30/12/1999
                                            International Tax                      2323)
                                                                                   (GN 7
 Argentina        DTA        29/08/1999 Agreements Amendment         In force
                                                                                 [2000] at
                                                                                             10/15        0¹/12       10/15      01/01/2000       Yes
                                                Bill 1999
                                                                                    429)
                                        Income Tax (International               26/06/1981
                  DTA        20/08/1980 Agreements) Amendment        In force     (S 131      0/15         15           15       01/07/1979
                                                Bill 1981                         [1981])

                                       Income Tax (International                20/05/1985
   Malta          DTA        9/05/1984 Agreements) Amendment         In force     (S 189        15         15           10       01/01/1986       Yes
                                              Bill 1984                           [1985])


                                                                                31/12/2003
                                              International Tax
                                                                                   (GN 7
  Mexico          DTA        9/09/2002    Agreements Amendment       In force
                                                                                 [2004] at
                                                                                               0/15     0¹/10²/15       10       01/01/2004       Yes
                                                  Bill 2003
                                                                                    365)



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


                                       Income Tax (International                27/09/1976
              DTA and First
                            17/03/1976 Agreements) Amendment         In force     (S 171        15         10           10       01/07/1975
                Protocol
                                              Bill 1976                           [1976])




                                                   Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                           Page 9 of 46
                                                               Australian Tax Treaties Table                                                             11/12/2011
                                                                        (Income tax)




 Home                                                                                                                                        Withhholding on Managed
 Screen
                          Treaty information and implementation ¹                          Withholding taxes (% rate limits) 2
                                                                                                                                           Investment Trust distributions

                                                                                                                                             Listed
              Text and                                          Status of   Entry Into                                        Application jurisdiction
Country     information
                          Signature   Explanatory Memorandum
                                                                 treaty      Force
                                                                                         Dividends   Interest 3   Royalties
                                                                                                                                dates           4

                                                                            30/12/1999
                                                                            19/03/2010
                                         International Tax
                                         International Tax                     (GN 7
                                                                              (GN 13
Argentina      DTA
               DTA        29/08/1999 Agreements Amendment
                          26/06/2009 Agreements Amendment       In force
                                                                In force     [2000] at
                                                                             [2010] at
                                                                                          10/15
                                                                                          0/5/15     0¹/¹/²/10
                                                                                                      0 0 12       10/15
                                                                                                                     5        01/01/2000
                                                                                                                                  n/a          Yes
                                          Bill Bill 1999
                                               (No 1) 2010                      429)
                                                                                729)

            2005 DTA                     International Tax            22/01/2007
                                                           Terminated
            Amending      15/11/2005 Agreements Amendment               (GN 12              n/a         n/a         n/a          n/a
                                                           19/03/2010
             Protocol                     Bill (No 1) 2006               2007)

                                                                            29/03/1995
                                     Income Tax (International
                                                               Terminated     (GN 18
            1995 DTA      27/01/1995 Agreements) Amendment                                 5/15         10           10       01/04/1995
                                                               19/03/2010    [1995] at
 New                                        Bill 1995
                                                                               1653)                                                           Yes
Zealand




                                               Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                      Page 10 of 46
                                                                  Australian Tax Treaties Table                                                             11/12/2011
                                                                           (Income tax)




 Home                                                                                                                                           Withhholding on Managed
 Screen
                           Treaty information and implementation ¹                            Withholding taxes (% rate limits) 2
                                                                                                                                              Investment Trust distributions

                                                                                                                                                Listed
               Text and                                            Status of   Entry Into                                        Application jurisdiction
Country      information
                            Signature    Explanatory Memorandum
                                                                    treaty      Force
                                                                                            Dividends   Interest 3   Royalties
                                                                                                                                   dates
 New                                                                                                                                               4
                                                                                                                                                  Yes
Zealand                                                                    30/12/1999
                                          International Tax
                                      Income Tax (International                (GN 7
Argentina       DTA        29/08/1999 Agreements Amendment       In force
                                                                             [2000] at
                                                                                             10/15       0¹/12        10/15      01/01/2000       Yes
                                        Agreements) Bill 1973
                                              Bill 1999         Terminated
              1972 DTA      8/11/1972                                           429)
                                                                            3/31/1973          15          10           15       01/07/1972
                                                                29/03/1995
                                      Income Tax (International
                                      Agreements) Amendment
                                              Bill 1995
                                      Income Tax (International
                                       Agreements) Bill (No. 2)
                                                1960            Terminated
              1960 DTA     12/05/1960                                       6/23/1960          15          n/a          0        01/07/1959
                                                                31/03/1973
                                      Income Tax (International
                                        Agreements) Bill 1973

                                                                               12/09/2007
                                             International Tax
                                                                                 [GN 39
                DTA        8/08/2006     Agreements Amendment      In force
                                                                                2007] at
                                                                                             0/5/15     0¹/0²/10        5         1/1/2008
                                              Bill (No 1) 2007
                                                                                  2685


             Exchange of
                                                                               06/09/1998
            Notes (as per
                                                                                 (GN 18
              2(b) of the   07/08/1998            n/a              In force                    n/a         n/a         n/a          n/a
                                                                                [1999] at
Norway      Protocol to the                                                                                                                       Yes
                                                                                  1274)
             1982 treaty)



                                     Income Tax (International            19/10/1983
                                                               Terminated
              1982 DTA     6/05/1982 Agreements) Amendment                  (S 250             15          10           10       01/07/1982
                                                                8/08/2006
                                            Bill 1983                       [1983])




                                                  Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                         Page 11 of 46
                                                                   Australian Tax Treaties Table                                                             11/12/2011
                                                                            (Income tax)


 Norway                                                                                                                                           Yes


 Home                                                                                                                                           Withhholding on Managed
 Screen
                            Treaty information and implementation ¹                            Withholding taxes (% rate limits) 2
                                                                                                                                              Investment Trust distributions
                                      Income Tax (International            19/10/1983                                                            Listed
                                                                Terminated
              1982 DTA
               Text and     6/05/1982 Agreements) Amendment Status of        (S 250
                                                                            Entry Into     15             10           10       01/07/1982
                                                                                                                                Application
Country                     Signature Explanatory Memorandum 8/08/2006                 Dividends       Interest 3   Royalties                 jurisdiction
              information                     Bill 1983           treaty     [1983])
                                                                              Force                                               dates            4

                                                                               30/12/1999
                                           International Tax
                                                                                  (GN 7
 Argentina
Papua New
                 DTA        29/08/1999 Income Tax (International
                                       Agreements Amendment         In force   29/12/1989
                                                                                [2000] at
                                                                                              10/15      0¹/12       10/15      01/01/2000        Yes
                 DTA        24/05/1989 Agreements) Amendment
                                                Bill 1999           In force       (S 4       15/20       10          10        01/07/1990        Yes
  Guinea                                                                           429)
                                           Bill (No. 2) 1989                     [1990])

                                       Income Tax (International               17/06/1980
Philippines      DTA        11/05/1979 Agreements) Amendment        In force     (S 132       15/25    0¹/10²/15     15/25      01/01/1980
                                              Bill 1980                          [1980])




                                                  Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                         Page 12 of 46
                                                                 Australian Tax Treaties Table                                                             11/12/2011
                                                                          (Income tax)




 Home                                                                                                                                          Withhholding on Managed
 Screen
                          Treaty information and implementation ¹                            Withholding taxes (% rate limits) 2
                                                                                                                                             Investment Trust distributions

                                                                                                                                               Listed
              Text and                                           Status of    Entry Into                                        Application jurisdiction
Country     information
                          Signature    Explanatory Memorandum
                                                                  treaty       Force
                                                                                           Dividends   Interest 3   Royalties
                                                                                                                                  dates           4

                                                                             30/12/1999
                                         International Tax
                                                                                 (GN 7
Argentina      DTA        29/08/1999 Agreements Amendment
                                     Income Tax (International
                                                                  In force
                                                                              4/03/1992
                                                                               [2000] at
                                                                                            10/15       0¹/12        10/15      01/01/2000       Yes
                                               Bill 1999
 Poland        DTA         7/05/1991 Agreements) Amendment        In force      (S 135
                                                                                  429)        15          10           10       01/01/1993       Yes
                                          Bill (No.2) 1991                      [1992])


                                                                             11/04/2001
                                           International Tax
                                                                                (GN 27
Romania        DTA        2/02/2000    Agreements Amendment       In force
                                                                               [2001] at
                                                                                             5/15       0¹/10          10       01/01/2002       Yes
                                           Bill (No. 1) 2000
                                                                                 1975)
                                                                             17/12/2003
                                           International Tax
                                                                                 (GN 4
 Russia        DTA        7/09/2000    Agreements Amendment       In force                   5/15         10           10       01/07/2003       Yes
                                                                               [2004] at
                                            Bill (No.1) 2002
                                                                                  190)
                                                                             22/12/2010
              Second                       International Tax                 (GN 49
             Amending     8/09/2009    Agreements Amendment       In force   [2010] at        n/a         n/a         n/a          n/a
              Protocol                     Act (No. 2) 2010                  3020)

                                     Income Tax (International               5/01/1990
             Amending
                          18/10/1989 Agreements) Amendment        In force      (S 5          n/a         n/a         n/a          n/a
              Protocol
                                         Bill (No. 2) 1989                    [1990])

               1989
                                                                             16/10/1989
            Exchange of
Singapore                                                                      (GN 47                                                            Yes
              Notes to    16/10/1989            n/a               In force                    n/a         n/a         n/a          n/a
                                                                              [1989] at
             extend Art
                                                                                2803)
               18(3)




                                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                       Page 13 of 46
                                                                    Australian Tax Treaties Table                                                             11/12/2011
                                                                             (Income tax)




 Home                                                                                                                                             Withhholding on Managed
 Screen
                           Treaty information and implementation ¹                              Withholding taxes (% rate limits) 2
                                                                                                                                                Investment Trust distributions

Singapore                                                                                                                                          Yes
                                                                                                                                                  Listed
              Text and                                              Status of    Entry Into                                        Application jurisdiction
Country     information
                           Signature    Explanatory Memorandum
                                                                     treaty       Force
                                                                                              Dividends   Interest 3   Royalties
                                                                                                                                     dates           4

               1975                                                             30/12/1999
                                          International Tax
            Exchange of                                                             (GN 7
Argentina       DTA        29/08/1999 Agreements Amendment           In force
                                                                                  [2000] at
                                                                                               10/15       0¹/12        10/15      01/01/2000       Yes
             Letters to    21/05/1975         Billn/a
                                                   1999              In force    5/21/1975      n/a          n/a         n/a           n/a
             extend Art                                                              429)
               18(3)

                                        Income Tax (International
               DTA         11/02/1969                                In force    6/4/1969       0/15         10           10       01/07/1969
                                          Agreements) Bill 1969

                                                                                22/12/1999
                                          International Tax
                                                                                   (GN 7
Slovakia       DTA         24/08/1999 Agreements Amendment           In force                    15          10           10       01/01/2000       Yes
                                                                                 [2000] at
                                              Bill 1999
                                                                                    428)


             Amending                                                           12/11/2008
                                                                     In force   (S 256
              Protocol
                                          International Tax                     [2008])
                           31/03/2008 Agreements Amendment                      1/07/2010       5/15      0¹/0²/10        5        01/01/2009
                                           Bill (No.2) 2008                     (GN 47
 South       AIC Article                                             In force
                                                                                [2010] at                                                           Yes
 Africa
                                                                                2783)
                                                                                21/12/1999
                                            International Tax
                                                                                    (GN 7
               DTA         1/07/1999    Agreements Amendment         In force                    15          10           10       01/01/2000
                                                                                  [2000] at
                                                Bill 1999
                                                                                     428)




                                                  Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                         Page 14 of 46
                                                                   Australian Tax Treaties Table                                                            11/12/2011
                                                                            (Income tax)




 Home                                                                                                                                           Withhholding on Managed
 Screen
                            Treaty information and implementation ¹                            Withholding taxes (% rate limits) 2
                                                                                                                                              Investment Trust distributions

                                                                                                                                                Listed
                Text and                                           Status of   Entry Into                                        Application jurisdiction
 Country      information
                            Signature    Explanatory Memorandum
                                                                    treaty      Force
                                                                                            Dividends   Interest 3   Royalties
                                                                                                                                   dates           4

                                                                               30/12/1999
                                           International Tax
                                                                                  (GN 7
                                                                               10/12/1992
Argentina        DTA        29/08/1999 Income Tax (International
                                       Agreements Amendment         In force
                                                                                [2000]5
                                                                                              10/15      0¹/12        10/15      01/01/2000       Yes
                                               Bill 1999                          (GN at
  Spain          DTA        24/03/1992 Agreements) Amendment        In force       429)        15          10          10        01/01/1993       Yes
                                                                                [1993] at
                                               Bill 1992
                                                                                   463)


                                             Taxation Laws                     21/10/1991
                                               Amendment                         (GN 44
Sri Lanka        DTA        18/12/1989                              In force                   15          10           10       01/07/1992       Yes
                                              (International                    [1991] at
                                          Agreements) Bill 1990                   3593)

                                       Income Tax (International               4/09/1981
 Sweden          DTA        14/01/1981 Agreements) Amendment        In force     (S 192        15         0¹/10         10       01/01/1982       Yes
                                              Bill 1981                         [1981])


                                       Income Tax (International               13/02/1981
Switzerland      DTA        28/02/1980 Agreements) Amendment        In force      (S 32        15          10           10       01/01/1979
                                              Bill 1980                          [1981])


                                              Taxation Laws                    21/10/1996
                                               Amendment                         (GN 48
  Taipei         DTA        29/05/1996                              In force                  10/15        10          12.5      01/12/1996       Yes
                                            (International Tax                  [1996] at
                                          Agreements) Bill 1996                   3616)

                                       Income Tax (International               27/12/1989
 Thailand        DTA        31/08/1989 Agreements) Amendment        In force       (S 4       15/20     0¹/10²/25       15       01/01/1990       Yes
                                           Bill (No. 2) 1989                     [1990])




                                                  Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                         Page 15 of 46
                                                               Australian Tax Treaties Table                                                             11/12/2011
                                                                        (Income tax)




 Home                                                                                                                                        Withhholding on Managed
 Screen
                          Treaty information and implementation ¹                          Withholding taxes (% rate limits) 2
                                                                                                                                           Investment Trust distributions

                                                                                                                                             Listed
              Text and                                          Status of   Entry Into                                        Application jurisdiction
Country     information
                          Signature   Explanatory Memorandum
                                                                 treaty      Force
                                                                                         Dividends   Interest 3   Royalties
                                                                                                                                dates           4

                                                                            30/12/1999
                                         International Tax
                                                               Notforce        (GN 7
Argentina
 Turkey        DTA        29/08/1999 Agreements Amendment
                          28/04/2010 Agreements Amentment       In yet in        n/a      10/15
                                                                                           5/15       0¹/12
                                                                                                      0/10         10/15
                                                                                                                    10        01/01/2000
                                                                                                                                  n/a          Yes
                                                                  force      [2000] at
                                              Bill 1999
                                         Bill (No. 1) 2011                      429)

                                                                            17/12/2003
             DTA and                     International Tax
                                                                               (GN 4
            Exchange of   21/08/2003 Agreements Amendment       In force
                                                                             [2004] at
                                                                                          0/5/15     0¹/0²/10        5        01/07/2004
               Notes                         Bill 2003
                                                                                190)




 United
                                                                                                                                               Yes
Kingdom




                                               Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                      Page 16 of 46
                                                                   Australian Tax Treaties Table                                                             11/12/2011
                                                                            (Income tax)




 Home                                                                                                                                            Withhholding on Managed
 Screen
                          Treaty information and implementation ¹                              Withholding taxes (% rate limits) 2
                                                                                                                                               Investment Trust distributions

                                                                                                                                                 Listed
              Text and                                              Status of   Entry Into                                        Application jurisdiction
Country     information
                          Signature    Explanatory Memorandum
                                                                     treaty      Force
                                                                                             Dividends   Interest 3   Royalties
                                                                                                                                    dates           4

                                                                          30/12/1999
                                         International Tax
                                     Income Tax (International               (GN 7
Argentina      DTA        29/08/1999 Agreements) Amendment
                                     Agreements Amendment In force
                                                                           [2000] at
                                                                                              10/15       0¹/12        10/15      01/01/2000       Yes
            1967 DTA                         Bill 1999
                                             Bill 1980                    21/05/1980
                                                               Terminated     429)
            Amending      29/01/1980                                        (S 176              15          n/a         n/a       06/04/1977
                                                               17/12/2003
             Protocol                    International Tax                  [1980])
                                     Agreements Amendment
                                             Bill 2003

                                       Income Tax (International
                                         Agreements) Bill 1968
                                                             Terminated
            1967 DTA      7/12/1967                                             5/8/1968        15          10           10       01/07/1967
 United                                    International Tax 17/12/2003
                                                                                                                                                   Yes
Kingdom                                Agreements Amendment
                                               Bill 2003

                                       Income Tax Assessment
                                              Bill 1947

                                        Income Tax and Social
                                         Services Contribution
                                        Assessment Bill (No. 3)
                                                 1953              Terminated
            1947 DTA      29/10/1946                                            6/3/1947           0        n/a          0        01/07/1946
                                                                   08/05/1968
                                       Income Tax (International
                                         Agreements) Bill 1953


                                       Income Tax (International
                                         Agreements) Bill 1968




                                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                        Page 17 of 46
                                                               Australian Tax Treaties Table                                                             11/12/2011
                                                                        (Income tax)




 Home                                                                                                                                        Withhholding on Managed
 Screen
                          Treaty information and implementation ¹                          Withholding taxes (% rate limits) 2
                                                                                                                                           Investment Trust distributions

                                                                                                                                             Listed
              Text and                                          Status of   Entry Into                                        Application jurisdiction
Country     information
                          Signature   Explanatory Memorandum
                                                                 treaty      Force
                                                                                         Dividends   Interest 3   Royalties
                                                                                                                                dates           4

                                                                            30/12/1999
                                                                            13/05/2003
                                         International Tax
                                         International Tax
            Amending                                                           (GN 7
                                                                              (GN 32
Argentina      DTA
             Protocol
                          29/08/1999 Agreements Amendment
                          27/09/2001 Agreements Amendment       In force
                                                                In force     [2000] at
                                                                             [2003] at
                                                                                          10/15
                                                                                          0/5/15     0¹/¹/²/10
                                                                                                      0 0 12       10/15
                                                                                                                     5        01/01/2000
                                                                                                                              01/07/2003       Yes
                                          Bill Bill 1999
                                               (No.1) 2002                      429)
                                                                               2455)


 United
States of                                                                                                                                      Yes
America




                                               Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                      Page 18 of 46
                                                                   Australian Tax Treaties Table                                                            11/12/2011
                                                                            (Income tax)




 Home                                                                                                                                           Withhholding on Managed
 Screen
                          Treaty information and implementation ¹                              Withholding taxes (% rate limits) 2
                                                                                                                                              Investment Trust distributions

                                                                                                                                                Listed
              Text and                                             Status of   Entry Into                                        Application jurisdiction
Country     information
                          Signature    Explanatory Memorandum
                                                                    treaty      Force
                                                                                            Dividends   Interest 3   Royalties
                                                                                                                                   dates           4

                                                                               30/12/1999
                                         International Tax
                                     Income Tax (International                 31/10/1983
                                                                                  (GN 7
Argentina
 United        DTA         6/08/1982 Agreements Amendment
                          29/08/1999 Agreements) Amendment          In force     (S 268
                                                                                [2000] at
                                                                                              10/15
                                                                                               15        0¹/12
                                                                                                          10          10/15
                                                                                                                       10        01/01/2000
                                                                                                                                 01/12/1983       Yes
States of                                    Bill 1999
                                                  1983                           [1983])                                                          Yes
                                                                                   429)
America
                                       Income Tax (International
                                         Agreements) Bill 1953
                                                                 Terminated
             1953 DTA     14/05/1953                                        12/14/1953         15          n/a          0        01/07/1953
                                       Income Tax (International 31/10/1983
                                       Agreements) Amendment
                                              Bill 1983

                                                                               11/02/2003
               2002
                                                                                 (GN 22
            Exchange of
                          5/08/2002              n/a                In force    [2003] at      n/a         n/a         n/a          n/a
             Letters to
                                                                                  1677-
            amend DTA
                                                                                  1679)

               1996
                                                                               23/07/1997
            Exchange of                  International Tax
                                                                                 (GN 42
Vietnam       Notes to    22/11/1996 Agreements Amendment           In force                   n/a         n/a         n/a          n/a           Yes
                                                                                [1997] at
            amend DTA                    Bill (No. 1) 1997
                                                                                  3121)
               Art 23


                                                                               10/12/1992
                                     Income Tax (International
                                                                                  (GN 5
               DTA        13/04/1992 Agreements) Amendment          In force                  10/15        10           10       01/07/1993
                                                                                [1993] at
                                            Bill 1992
                                                                                   462)




                                                 Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                        Page 19 of 46
                                                                     Australian Tax Treaties Table                                                               11/12/2011
                                                                              (Income tax)




 Home                                                                                                                                              Withhholding on Managed
 Screen
                            Treaty information and implementation ¹                                Withholding taxes (% rate limits) 2
                                                                                                                                                 Investment Trust distributions

                                                                                                                                                    Listed
               Text and                                               Status of    Entry Into                                         Application jurisdiction
Country      information
                            Signature   Explanatory Memorandum
                                                                       treaty       Force
                                                                                                Dividends    Interest 3   Royalties
                                                                                                                                        dates           4

                                                                                 30/12/1999
                                             International Tax
          Where information is available electronically hyperlinks have been inserted to applicable sources. To access the applicable
                                                                                    (GN 7
Argentina official English language texts, once in theAmendment page on the Australian Treaties Database0¹/12 on the10/15
General         DTA         29/08/1999 Agreements information         In force                  10/15         click               01/01/2000
                                                                                                                         hyperlinked treaty           Yes
                                                                                  [2000] at
          official title.                        Bill 1999
 Notes                                                                               429)
          The rate limits provided are generally those for outbound flows. Inbound flows may be subject to different rates.
          Australia's income tax treaties are given the force of law by the International Tax Agreements Act 1953 . The Agreement
          between the Australian Commerce and Industry Office and the Taipei Economic and Cultural Office concerning the Avoidance
    1
          of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income is a document of less than treaty
          status enacted as Schedule 1 to the International Tax Agreements Act 1953.
          Reference should be made to treaty texts for the conditions applicable to each rate limit. For reference purposes Australian non
    2
          tax treaty withholding tax rates are Unfranked dividends 30%, Interest 10% and Royalties 30%.
           In the Interest column, X ¹ refers to special withholding tax rate limits for certain government entities and X ² refers to special
    3
           withholding tax rate limits for certain financial institutions.
    4      EOI jurisdictions are listed in Taxation Administration Regulations r 44E




                                                    Authored by the Tax Treaties Unit, Department of the Treasury.
                                                                           Page 20 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 21 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions

                01-Jul-08
            Application date



                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 22 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08

                01-Jul-08




                01-Jul-08




                01-Jul-08




                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 23 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date


                01-Jul-08
                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 24 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08




                01-Jul-08




                01-Jul-08




                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 25 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08

                01-Jul-08




                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 26 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 27 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08




                01-Jul-08




                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 28 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 29 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date
                01-Jul-08

                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 30 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)


                01-Jul-08

 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08
                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 31 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08
                01-Jul-08




                01-Jul-08




                01-Jul-08




                01-Jul-11




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 32 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions

                01-Jul-11
            Application date



                01-Jul-08




                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 33 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08
                01-Jul-08




                01-Jul-08




                01-Jul-08




                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 34 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08




                 1-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 35 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08




                 1-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 36 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 37 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08
                01-Jul-08




                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 38 of 46
                                                Australian Tax Treaties Table                    11/12/2011
                                                         (Income tax)




 Withhholding on Managed
nvestment Trust distributions


            Application date



                01-Jul-08




                                Authored by the Tax Treaties Unit, Department of the Treasury.
                                                       Page 39 of 46
    Home Screen                                TIEA Information                              ABA - Australian Domestic

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

                                                             Not yet in
Andorra                         TIEA           24/09/2011
                                                              force


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



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



                         TIEA and additional
Aruba                                          12/16/2009     In force      8/17/2011
                         benefits agreement



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
Liberia                       TIEA           8/11/2011
                                                            force


                                                           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



Vanuatu                       TIEA           4/21/2010      In force      9/1/2011
  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                                      11/12/2011
                                            (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 46
 Home
                               Treaty information                         Australian domestic implementation
 Screen
               Text 2 and                   Status of   Entry Into     Domestic
Country       information
                               Signature
                                             treaty      Force        Legislation
                                                                                      Explanatory Memorandum

                 IUA or
              Agreement
             relating to the
                                                                                          Greater Sunrise
             Unitisation of
                               6/03/2003    In force    6/1/2009          n/a          Unitisation Agreement
              the Sunrise
                                                                                      Implementation Bill 2004
                   and
              Troubadour
                 Fields
                                                                        Petroleum
                                                                       (Timor Sea
                                                                                      Petroleum (Timor Sea
                                                                         Treaty)
                                                                                      Treaty) (Consequential
East Timor     Timor Sea                                             (Consequential
                                                                                      Amendments) Bill 2003
                Treaty &                                              Amendments)
                           20/05/2002       In force    4/2/2003
              ‘Annex G -                                                Act 2003
             Taxation Code                                              Petroleum
                                                                       (Timor Sea      Petroleum (Timor Sea
                                                                       Treaty) Act       Treaty) Bill 2003
                                                                          2003
                 2002
              Exchange of
                Notes on       20/05/2002   In force    5/20/2002         n/a                   n/a
               Timor Sea
               Petroleum

 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.
             Reference should be made to treaty texts for the conditions applicable to each rate limit.
             For reference purposes Australian non tax treaty withholding tax rates are Unfranked dividends 30%, Interest 10%
mplementation               Withholding taxes (% rate limits)
            Implementin                                       Application
                        Dividends    Interest 3   Royalties
              g Act No.                                         dates




             No. 47 of
                            n/a         n/a         n/a          n/a
              2004




             No. 10 of
              2003
                            15 /      10 /      10 /
                         framework framework framework 20/05/2002
                             %         %         %
              No. 9 of
               2003




                n/a         n/a         n/a         n/a          n/a



 le sources.
 subject to different rates.
 it.
dividends 30%, Interest 10% and Royalties 30%.

								
To top