Australia's Double Tax Treaties – Australian Income Tax 1936 Legislation Online
We are constantly updating and consolidating the double tax agreements (DTAs) signed by Australia within the Australian Income Tax 1936 Legislation online product.
As soon as a new agreement or protocol is enacted by the Parliament or enters into force, our editor includes the whole text of the agreement with its relevant history notes. For instance, this year the Indian Protocol, Marshall Islands Agreement and Mauritius Agreement were enacted by the International Tax Agreements Amendment Act 2013. Therefore, you will find the text of those agreements under the alphabetical listing.
An easy-access table is provided in order to identify the all existing DTAs (and amending protocols) in one glance.
This table is also useful to easily determine the former labelling of the agreement before a major reform in 2011 (Act 45 of 2011), the enacting legislation, Australian Treaty Series number and date of entry into force. This latter feature comes in handy when a practitioner needs to know whether or not an agreement has commenced as most of the time the date of commencement of the enacting legislation doesn’t correspond with the effective date of entering into force of the tax treaty.