TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]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.

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

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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