TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 5 - PAY AS YOU GO WITHHOLDING

Division 7 - Withholding - distributions of managed investment trust income

REGULATION 44E INFORMATION EXCHANGE COUNTRIES

44E(1)
For subsection 12-385(4) of Schedule 1 to the Act, a country mentioned in an item in the table in subregulation (2) is specified as an information exchange country with effect from the date specified in the item.

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44E(2)
A reference to a country in the table is a reference to the country 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 .

Item	Country	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

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History

Reg 44E(2) amended by SLI No 153 of 2012, reg 3 and Sch 1 item 1, by inserting table items 57 to 60, effective 1 July 2012.

Reg 44E(2) amended by SLI No 279 of 2011, reg 3 and Sch 1 item 1, by inserting table items 52 to 56, applicable in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Taxation Administration Act 1953 ) made on or after 1 January 2012 and in respect of an income year commencing on or after 1 January 2012.

Reg 44E(2) amended by SLI No 132 of 2011, reg 3 and Sch 1 item 1, by inserting table items 44 to 51, effective 1 July 2011.

Reg 44E(2) amended by SLI No 335 of 2010, reg 3 and Sch 1 item 1, by inserting table items 42 and 43, applicable in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Taxation Administration Act 1953 ) made in relation to the net income of a trust that was derived on or after 1 January 2011.

Reg 44E(2) amended by SLI No 188 of 2010, reg 3 and Sch 1 item 2, by substituting the table, applicable in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Taxation Administration Act 1953 ) made in respect of the net income of a trust that was derived on or after 1 July 2010. The table formerly read:

Item Country

1 Argentina

2 Bermuda

3 Canada

4 China

5 Czech Republic

6 Denmark

7 Fiji

8 Finland

9 France

10 Germany

11 Hungary

12 India

13 Indonesia

14 Ireland

15 Italy

16 Japan

17 Kiribati

18 Malta

19 Mexico

20 Netherlands

21 Netherlands Antilles

22 New Zealand

23 Norway

24 Papua New Guinea

25 Poland

26 Romania

27 Russia

28 Slovakia

29 South Africa

30 Spain

31 Sri Lanka

32 Sweden

33 Taipei

34 Thailand

35 United Kingdom

36 United States of America

37 Vietnam

44E(3)
Items 57 to 60 of the table in subregulation (2) apply in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Act) made on or after 1 July 2012 and in respect of an income year commencing on or after 1 July 2012.

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