Australia: Double Tax Treaties

Australia Introduction

A double tax treaty allows that tax paid can be offset in one of two countries against tax payable in the other, thus avoiding double taxation. Australia is a signatory to double tax treaties with many countries throughout the world. Some forms of income are exempt from tax or qualify for reduced rates. These include royalties, dividends and capital gains.

The following is a list of countries with which Australia has a double tax treaty which is currently in force.

BACK TO TOP

Australia Table of Double Tax Treaties

* Indicates countries with pre-capital gains tax treaties which do not contain a specific article dealing with revenue gains from the disposal of certain property. Australia's right to tax gains taxable in Australia exclusively under the capital gains tax regime is therefore not limited by those treaties because they do not distribute taxing rights over capital gains.

BACK TO TOP

Australia Other International Agreements

Australia has tax information exchange agreements (TIEAs) with Bermuda, the Isle of Man and the Netherlands Antilles, which entered into force in 2007, 2010 and 2008 respectively. It has also signed TIEAs with Antigua and Barbuda, Aruba, the British Virgin Islands, the Cook Islands, Gibraltar, Guernsey, Jersey, Samoa, and St Kitts and Nevis, which are not yet in force.

In addition, Australia has cross-border airline profits agreements (APAs) which are limited to dealing only with the avoidance of double taxation of income derived from international air transport. Australia has APAs with China, France, Greece and Italy.