International tax agreements

Essentials

Tax treaties

International agreements

Tax information exchange agreements (TIEA)

Superannuation bilateral agreements

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Permanent establishments

Australian competent authority

Residency status and tax relief

Foreign source income of Australian residents

Australian income of non-resident withholding obligations

International arrangements

Agreements for the allocation of taxing rights with respect to certain income of individuals

Australia has agreements for the allocation of taxing rights with various other tax jurisdictions. If a person is a resident for tax purposes of one jurisdiction, but temporarily resident in another, these agreements help to establish where tax should be paid.

Countries that have a tax information exchange agreement (TIEA) with Australia

Provides a listing of those countries that have signed a tax information exchange agreement (TIEA) with Australia.

Tax information exchange agreements - overview

Discusses the role of tax information exchange agreements whereby participating partners can commit to eliminate harmful tax practices.

Application for Certificate of Payment

Use this application if you are requesting a certificate for payment for a payee who is a foreign resident and needs proof that they have paid Australian tax. NAT 6408.

Foreign exchange (forex): translating non-resident interest withholding amounts into Australian currency

This document deals with the translation of an interest withholding amount into Australian currency where an Australian company pays interest in foreign currency to an overseas entity. NAT 13855

Foreign resident PAYG withholding - individual entities

Educational material in relation to the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers.

Foreign resident PAYG withholding - non-individual entities

This fact sheet provides information on the new withholding event - PAYG - foreign resident withholding (FRW) and how FRW affects non-residents receiving specific payments from Australian payers.

Foreign resident withholding (FRW) - who it affects

Foreign resident withholding requires payers to withhold on payments made to foreign residents for particular types of activities which are listed in regulations to the Taxation Administration Act 1953.

PAYG withholding from interest, dividends and royalties paid to non-residents

Information about when and how much to withhold from interest, dividends, and royalities you pay to non-residents of Australia.

Countries that have a tax treaty with Australia

Lists those countries that currently have a comprehensive tax treaty with Australia with links to further information.

What are tax treaties?

Discusses the role of tax treaties with other international tax authorities to foster cooperation and prevent double taxation and fiscal evasion.

Australia and Canada treaty - key points

Protocol amending the double tax agreement between Australia and Canada signed on 23 January 2002. The original agreement was signed 21 May 1980.

Australia and Finland treaty - key points

This is a summary of key points of the agreement between Australia and Finland.

Australia and France treaty - key points

This is a summary of key points of the agreement between Australia and France.

Australia and Japan treaty - key points

This is a summary of key points of the agreement between Australia and Japan.

Australia and Malaysia treaty - key points

The Second Protocol double taxation agreement signed between Australia and Malaysia on 28 July 2002 which amends the agreement of 21 August 1980.

Australia and Mexico treaty - key points

Details of Double Tax Agreement between Australia and Mexico which was signed on 9 September 2002.

Australia and New Zealand treaty - key points

Summary of the double taxation agreement signed between Australia and New Zealand on 27 January 1995.

Australia and Norway treaty - key points

Details of the 2006 Norwegian Convention signed between Australia and Norway that came into force on 12 September 2007.

Australia and Russia treaty - key points

Details of the Double Tax Agreement between Australia and Russia which was signed on 7 September 2000.

Australia and Singapore Protocol - exchange of information

Information about the Second Protocol signed by both Australia and Singapore, which replaces the Exchange of Information (EOI) article.

Australia and South Africa treaty - key points

This is a summary of key points of the agreement between Australia and South Africa.

Australia and the United Kingdom treaty - key points

Details of the tax treay between Australia and the United Kingdom.

Australia and the United States treaty - key points

A summary of the key features of the US protocol signed in Canberra on 27 September 2001, which amends the Convention of 6 August 1982 between Australia and the United States of America for the Avoidance of Double Taxation.

Australian Competent Authority

Information about who we are, what we do and how to contact us.

Bilateral agreements - what are my super obligations when my employee is working overseas?

Which countries does Australia currently have agreements with?

Exempt foreign employment income

If you are an Australian resident working overseas, this will help you to work out whether or not your income is exempt from income tax in Australia.

Foreign country and other jurisdictional codes

Country and other jurisdiction codes for foreign locations.

Foreign employment income

What you need to know about how Australian tax applies to foreign employment income.

Foreign exchange rates

List of daily, monthly and annual foreign exchange rates. Updated to include daily and monthly rates for April 2013.

Foreign income conversion calculator

This calculator will assist you to translate (convert) foreign income into Australian dollars, using either a specific or an average rate of exchange for a range of countries. This calculator is available for the 2010-11 and 2011-12 income years.

Foreign investment funds guide 2008-09

If you have an interest in a foreign investment fund or foreign life policy, this guide explains how foreign investment funds legislation affects you. NAT 2130-6.2009.

International arrangements

Provides information about current international arrangements that Australia is undertaking or has entered into.

Joint International Tax Shelter Information Centre (JITSIC)

The Joint International Tax Shelter Information Centre (JITSIC) was established in April 2004 by the Commissioners of the Australian, Canadian, United Kingdom and United States tax administrations. A representative from each of these administrations began work at the Washington, DC office in September 2004.

International tax agreements

How to find useful information about international tax agreements from our 'International tax agreements' home page.

Other international agreements

Overview of other international agreements relating to tax that Australia has entered into.

Permanent establishments

Provides a brief overview of how tax applies to permanent establishments in Australia and overseas.

Record keeping requirements for Australian permanent establishments

Details of full or partial exemptions available to Australian permanent establishments that choose to comply with Australian accounting standards. NAT 11704

Residency status and tax relief

This document will help you to determine whether or not you are a resident of Australia. This affects tax rates and whether or not you need to lodge a return.

Countries that have a tax treaty with Australia

Lists those countries that currently have a comprehensive tax treaty with Australia with links to further information.

What are tax treaties?

Discusses the role of tax treaties with other international tax authorities to foster cooperation and prevent double taxation and fiscal evasion.

Agreements for the allocation of taxing rights with respect to certain income of individuals

Australia and Canada treaty - key points

Protocol amending the double tax agreement between Australia and Canada signed on 23 January 2002. The original agreement was signed 21 May 1980.

Australia and Finland treaty - key points

This is a summary of key points of the agreement between Australia and Finland.

Australia and France treaty - key points

This is a summary of key points of the agreement between Australia and France.

Australia and Japan treaty - key points

This is a summary of key points of the agreement between Australia and Japan.

Australia and Malaysia treaty - key points

The Second Protocol double taxation agreement signed between Australia and Malaysia on 28 July 2002 which amends the agreement of 21 August 1980.

Australia and Mexico treaty - key points

Details of Double Tax Agreement between Australia and Mexico which was signed on 9 September 2002.

Australia and New Zealand treaty - key points

Summary of the double taxation agreement signed between Australia and New Zealand on 27 January 1995.

Australia and Norway treaty - key points

Details of the 2006 Norwegian Convention signed between Australia and Norway that came into force on 12 September 2007.

Australia and Russia treaty - key points

Details of the Double Tax Agreement between Australia and Russia which was signed on 7 September 2000.

Australia and Singapore Protocol - exchange of information

Information about the Second Protocol signed by both Australia and Singapore, which replaces the Exchange of Information (EOI) article.

Australia and South Africa treaty - key points

This is a summary of key points of the agreement between Australia and South Africa.

Australia and the United Kingdom treaty - key points

Details of the tax treay between Australia and the United Kingdom.

Australia and the United States treaty - key points

Bilateral agreements - what are my super obligations when my employee is working overseas?

Which countries does Australia currently have agreements with?

Countries that have a tax information exchange agreement (TIEA) with Australia

Provides a listing of those countries that have signed a tax information exchange agreement (TIEA) with Australia.

International tax agreements

How to find useful information about international tax agreements from our 'International tax agreements' home page.

Other international agreements

Overview of other international agreements relating to tax that Australia has entered into.

Tax information exchange agreements - overview

Discusses the role of tax information exchange agreements whereby participating partners can commit to eliminate harmful tax practices.

Taxation Code to the Timor Sea Treaty Between Australia and East Timor

Details of the Taxation Code to the Timor Sea Treaty between Australia and East Timor.