Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 2 - Pay as you go (PAYG) withholding - Payments from which amounts must be withheld  

Subdivision D - Distributions of withholding MIT income  

SECTION 34   INFORMATION EXCHANGE COUNTRIES  

34(1)    


For the purposes of subsection 12-385(4) in Schedule 1 to the Act, a foreign country or a foreign territory mentioned in an item of the table in subsection (2) is specified as an information exchange country with effect from the date specified in the item.

34(2)    


A reference to a foreign country or a foreign territory in the table is a reference to the foreign country or the foreign territory to the extent to which it is described in an agreement mentioned in:

(a)    the definition of agreement in subsection 3(1) of the International Tax Agreements Act 1953 ; or

(b)    the definition of international agreement in subsection 23(4) of the International Tax Agreements Act 1953 .


Information exchange countries
Item Country or Territory Date of effect
1 Argentina 1 July 2008
2 Bermuda 1 July 2008
3 Canada 1 July 2008
4 China 1 July 2008
5 Czech Republic 1 July 2008
6 Denmark 1 July 2008
7 Fiji 1 July 2008
8 Finland 1 July 2008
9 France 1 July 2008
10 Germany 1 July 2008
11 Hungary 1 July 2008
12 India 1 July 2008
13 Indonesia 1 July 2008
14 Ireland 1 July 2008
15 Italy 1 July 2008
16 Japan 1 July 2008
17 Kiribati 1 July 2008
18 Malta 1 July 2008
19 Mexico 1 July 2008
20 Netherlands 1 July 2008
21 Netherlands Antilles 1 July 2008
22 New Zealand 1 July 2008
23 Norway 1 July 2008
24 Papua New Guinea 1 July 2008
25 Poland 1 July 2008
26 Romania 1 July 2008
27 Russia 1 July 2008
28 Slovakia 1 July 2008
29 South Africa 1 July 2008
30 Spain 1 July 2008
31 Sri Lanka 1 July 2008
32 Sweden 1 July 2008
33 Taipei 1 July 2008
34 Thailand 1 July 2008
35 United Kingdom 1 July 2008
36 United States of America 1 July 2008
37 Vietnam 1 July 2008
38 Antigua and Barbuda 1 July 2010
39 British Virgin Islands 1 July 2010
40 Isle of Man 1 July 2010
41 Jersey 1 July 2010
42 Gibraltar 1 January 2011
43 Guernsey 1 January 2011
44 Belize 1 July 2011
45 Cayman Islands 1 July 2011
46 The Commonwealth of the Bahamas 1 July 2011
47 Principality of Monaco 1 July 2011
48 The Republic of San Marino 1 July 2011
49 The Republic of Singapore 1 July 2011
50 Saint Kitts and Nevis 1 July 2011
51 Saint Vincent and the Grenadines 1 July 2011
52 Anguilla 1 January 2012
53 Aruba 1 January 2012
54 Belgium 1 January 2012
55 Malaysia 1 January 2012
56 Turks and Caicos Islands 1 January 2012
57 Cook Islands 1 July 2012
58 Macau 1 July 2012
59 Mauritius 1 July 2012
60 Republic of Korea 1 July 2012
61 Albania 1 January 2019
62 Andorra 1 January 2019
63 Austria 1 January 2019
64 Azerbaijan 1 January 2019
65 Bahrain 1 January 2019
66 Barbados 1 January 2019
67 Brazil 1 January 2019
68 Brunei 1 January 2019
69 Bulgaria 1 January 2019
70 Cameroon 1 January 2019
71 Chile 1 January 2019
72 Colombia 1 January 2019
73 Costa Rica 1 January 2019
74 Croatia 1 January 2019
75 Cyprus 1 January 2019
76 Dominica 1 January 2019
77 Estonia 1 January 2019
78 Faroe Islands 1 January 2019
79 Georgia 1 January 2019
80 Ghana 1 January 2019
81 Greece 1 January 2019
82 Greenland 1 January 2019
83 Grenada 1 January 2019
84 Guatemala 1 January 2019
85 Iceland 1 January 2019
86 Israel 1 January 2019
87 Kazakhstan 1 January 2019
88 (Repealed by FRLI No F2021L00410)
89 Latvia 1 January 2019
90 Liberia 1 January 2019
91 Liechtenstein 1 January 2019
92 Lithuania 1 January 2019
93 Luxembourg 1 January 2019
94 Marshall Islands 1 January 2019
95 Moldova 1 January 2019
96 Montserrat 1 January 2019
97 Nigeria 1 January 2019
98 Niue 1 January 2019
99 Philippines 1 January 2019
100 Portugal 1 January 2019
101 Saint Lucia 1 January 2019
102 Samoa 1 January 2019
103 Saudi Arabia 1 January 2019
104 Senegal 1 January 2019
105 Seychelles 1 January 2019
106 Sint Maarten 1 January 2019
107 Slovenia 1 January 2019
108 Switzerland 1 January 2019
109 Tunisia 1 January 2019
110 Turkey 1 January 2019
111 Uganda 1 January 2019
112 Ukraine 1 January 2019
113 Uruguay 1 January 2019
114 Vanuatu 1 January 2019
115 Cura ç ao 1 January 2020
116 Lebanon 1 January 2020
117 Nauru 1 January 2020
118 Pakistan 1 January 2020
119 Panama 1 January 2020
120 Peru 1 January 2020
121 Qatar 1 January 2020
122 United Arab Emirates 1 January 2020
123 Dominican Republic 1 July 2021
124 Ecuador 1 July 2021
125 El Salvador 1 July 2021
126 Hong Kong 1 July 2021
127 Jamaica 1 July 2021
128 Kuwait 1 July 2021
129 Morocco 1 July 2021
130 Republic of North Macedonia 1 July 2021
131 Serbia 1 July 2021
132 Armenia 1 January 2022
133 Cabo Verde 1 January 2022
134 Kenya 1 January 2022
135 Mongolia 1 January 2022
136 Montenegro 1 January 2022
137 Oman 1 January 2022





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