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.
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.
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.
Find out more about the:
- Diplomatic Privileges and Immunities Act 1967 (PDF, 1.37MB)This link will download a file
- Consular Privileges and Immunities Act 1972External Link.
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.
Timor Sea Treaty – Joint petroleum development area
The Timor Sea Treaty between Australia and East Timor provides a framework for the exploration, development and exploitation of the petroleum resources in the Joint Petroleum Development Area (JPDA) created by the treaty. For more information, refer to the East Timor AgreementsExternal Link.
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, see Comparing the New Zealand and Australian tax systems.
Certain payments to Indian residents for technical services
If you are a resident of India for tax purposes, and you provide technical services to Australian customers remotely (not through a permanent establishment in Australia), you will not be subject to tax for certain payments or credits received. Find out more about payments to Indian residents for technical services.
Airline profits agreements
The airline profits agreements are limited to tax treaties dealing only with the cross-border taxation of airline profits. Australia has airline profits agreements with the following countries:
- People’s Republic of China
- Greece
- Italy.
Joint International Taskforce on Shared Intelligence & Collaboration (JITSIC) Network
The JITSIC Network is an international network of national tax administrations from around the globe.
The JITSIC Network:
- is committed to sharing information and expertise to find ways to more effectively deal with operational risks within tax administration
- is agile and experienced in facilitating the sharing of intelligence to address relevant operational problems of its member jurisdictions
- operates through its unique Single Point of Contact (SPOC) network
- is led by the ATO's OECD Delegate and is sponsored by the Australian Taxation Office Commissioner, Rob Heferen.
JITSIC is a network of the Forum of Tax Administration (FTA), open to all FTA members.
Tax information exchange agreements
A taxation information exchange agreement (TIEA) is a legal framework that allows an OECD (Organisation for Economic Cooperation and Development) member country and a non-OECD offshore financial centre jurisdiction to provide for exchange of information on request in both criminal and civil tax matters and commit to eliminate harmful tax practices.
For more information, see Tax information exchange agreements.