AUSTRALIAN TAX TREATIES
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
With reference to paragraph 1 of Article 28 (Exchange of Information) of the Convention:
In the case of Australia, the term " taxes of every kind and description imposed on behalf of the Contracting States " means taxes of every kind and description imposed under the federal tax laws administered by the Commissioner of Taxation.