Our international tax agreements
This content provides general information about bilateral and multilateral international tax agreements that Australia has entered into:
- Income tax treaties
- Bilateral social security agreements
- Tax information exchange agreements
- Other international arrangements
- Multilateral instrument
- Multilateral convention on mutual administrative assistance
- Competent authority agreements and arrangements.
Income tax treaties
The information on income tax treaties covers:
- what they are and how they work
- which countries or jurisdictions Australia has tax treaties with
- how the Multilateral Instrument affects our tax treaties
- how tax treaties affect
- Australian residents earning foreign income
- foreign residents earning Australian income.
Bilateral social security agreements
Australia has entered into a number of bilateral social security agreements with other countries to prevent double payment of superannuation.
Tax information exchange agreements
Taxation information exchange agreements (TIEAs) aim to eliminate harmful international tax avoidance and evasion practices by sharing information between OECD member countries and non-OECD committed jurisdictions.
Other international arrangements
Other international arrangements that Australia has entered into may affect the way residents and non-residents are taxed. The arrangements may address specific provisions that we have in place which affect the Australian tax liability of either Australian residents or foreign residents. Examples include:
- Australia–United States joint space and defence projects
- privileges and immunities for certain international organisations and diplomatic staff
- the Timor Sea Treaty.
International exchange instruments are negotiated by the ATO with foreign jurisdictions to foster more effective and efficient partnerships. These instruments include memorandums of understanding (MOUs) and establish the framework for our collaboration.
Multilateral instrument
Find out about the multilateral instrument and how it modifies tax treaties to address multinational tax avoidance and resolve tax disputes.
Multilateral Convention on Mutual Administrative Assistance in Tax Matters
The Convention on Mutual Administrative Assistance in Tax Matters (the Convention) is a freestanding multilateral agreement designed to promote international cooperation, with a particular view to combating tax avoidance and evasion. It provides for:
• the exchange of information
• the service of documents
• other forms of cooperation, including joint audits
• assistance in collection of outstanding tax liabilities.
For more information see:
- Convention on Mutual Administrative Assistance in Tax MattersExternal Link – OECD
- Convention on Mutual Administrative Assistance in Tax MattersExternal Link – Treasury.
Competent authority agreements and arrangements
Australia has entered into a number of competent authority agreementsExternal Link and arrangements that facilitate the exchange of information between tax authorities in participating jurisdictions.
Exchange of information
Australia participates in international exchange of information.
Proposed measures
The government is continually reviewing international tax arrangements. For information on how potential international legislative changes may affect you, see New legislation.
How to get in contact
Contact us on our Individuals enquiries line if you need to speak to an ATO customer service representative.
Specialist phone services available include:
- call services for hearing or speech/communication difficulties
- the Translating and Interpreting Service, to speak with us in a language other than English
- overseas enquiries lines, if you are phoning from outside Australia.