International treaty

Australia: tax treaties

Tax treaties and related documents between the UK and Australia.

Documents

Synthesised text of the Multilateral Instrument and the 2003 Australia-UK Double Taxation Convention - in force

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2003 Australia-UK Double Taxation Convention - in force

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Australia-UK MOU on arbitration under Part VI of the Multilateral Instrument

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Details

Synthesised text of the Multilateral Instrument and the 2003 Australia-UK Double Taxation Convention - in force

The 2003 Australia-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2003 Australia-UK Double Taxation Convention for:

  • taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2019
  • Corporation Tax, from 1 April 2020
  • Income Tax and Capital Gains Tax, from 6 April 2020
  • all other taxes levied by Australia, for taxable periods beginning on or after 1 July 2019

2003 Australia-UK Double Taxation Convention - in force

The Double Taxation Convention entered into force on 17 December 2003.

The convention takes effect in Australia from:

  • 1 April 2004 for fringe benefits tax
  • 1 July 2004 for withholding tax on income derived by non-residents and other Australian tax on income or gains

The convention takes effect in the UK from:

  • 1 April 2004 for Corporation Tax
  • 6 April 2004 for Income Tax and Capital Gains Tax
  • 1 July 2004 for taxes withheld at source

Australia-UK MOU on arbitration under Part VI of the Multilateral Instrument

The memorandum of understanding on the arbitration process under Part VI of the Multilateral Instrument was signed on 21 May 2021.

Published 1 February 2012
Last updated 31 May 2021 + show all updates
  1. Australia-UK MOU on arbitration under Part VI of the Multilateral Instrument has been added.

  2. Synthesised text of the Multilateral Instrument and the 2003 Australia-UK Double Taxation Convention - in force has been added.

  3. First published.