Countries that have a tax treaty with Australia

The table below lists those countries that as of 19 April 2012 have a comprehensive tax treaty with Australia.

For some countries we have provided a summary of the key points relating to the treaty and a link to the legislation held on the Treasury website, refer to links in the table below. For those countries without a current summary the relevant legislation and explanatory memorandum can be viewed on the Treasury website. Their website also contains up-to-date details of current treaties.

Taxation Ruling TR 2001/13 contains guidelines on the interpretation of Australia's tax treaties. In some situations, tax treaties may be interpreted in a different way to domestic tax legislation.

More information

For more information relating to tax treaties, visit International tax agreements.

The government is continually reviewing international tax arrangements. For more information about how potential international legislative changes may affect you, visit New legislation.

If you need help in applying this information to your own situation, contact us by phone.