As well as Australia's traditional tax treaties, there are other international arrangements that Australia has entered into, which may affect the way residents and non-residents are taxed.
On this page:
Australia-United States joint space and defence projects
Income connected with joint space and defence projects may qualify for special tax treatment.
For details, refer to Australia-United States joint space and defence projects
Australia-United States teacher exchange programs
The Australian income tax consequences are explained for Australian-resident and United States-resident teachers who participate.
For details, refer to Australia-United States teacher exchange programs.
Diplomatic privileges and immunities for certain international organisations
Under the International Organisations (Privileges and Immunities) Act 1963External Link, certain international organisations, such as the United Nations, are entitled to certain privileges and immunities under Australian and international law. In some circumstances, these organisations may be exempt from some Australian taxes and excise duties.
International visitors program
Our international visitors program provides an opportunity to exchange knowledge, intelligence and best practices with visiting overseas revenue authorities.
The program is aimed at delegations from national revenue authorities, not private individuals, business groups, or state or local revenue authorities.
For details, refer to International visitors program.
Timor Sea Treaty – Joint petroleum development area
If you have earned income for performing work or services in the Joint Petroleum Development Area (JPDA), as defined in the Timor Sea Treaty on or after 1 July 2004, and are completing your own income tax return, you should refer to the Timor Sea Treaty – JPDA tax return instructions.
If you are an employer and you make payments to individuals performing work or services in the JPDA, as defined in the Timor Sea Treaty on or after 1 July 2004, you must use the Schedule 10 – PAYG withholding tax table for Joint Petroleum Development Area to calculate the correct amount of tax to withhold from the payments you make to these employees.
For details about the Timor Sea treaty, refer to Australia and East Timor treaty – key points.
Privileges and immunities for diplomatic and consular officials
Foreign diplomatic and consular officials based in Australia are entitled to certain privileges and immunities under Australian and international law. In some circumstances, an exemption from some Australian taxes and excise duties may apply.
Trans-Tasman business between Australia and New Zealand
As part of the working relationship between the ATO and New Zealand Inland Revenue (NZIRD), we have jointly developed tailored information to assist Australian and New Zealand businesses that have business dealings in the other country and, therefore, dealings with both tax authorities.
For details, refer to Comparing the New Zealand and Australian tax systems.
Provides information about current international arrangements that Australia has entered into.