This book provides the text of all international tax agreements entered into by Australia as at 1 January 2023, including the latest treaty with Iceland. For ease of reference, this book reproduces all of Australias current tax treaties including, where applicable, synthesised text released by the ATO to facilitate the understanding of the application of the Multilateral Convention to the applicable tax treaty.
It also contains Australias Tax Information Exchange Agreements, the International Tax Agreements Act, as well as the Multilateral Convention and Australias FATCA agreement with the US. In addition, it includes useful tables that provide relevant dates of effect for each treaty/agreement and references to the Australian Treaty Series and enacting legislation, as well as a table that summarises the maximum withholdingtax rates applicable under each of the tax treaties.
