International treaty

Australia: tax treaties

Tax treaties and related documents between the UK and Australia.


2003 Australia-UK Double Taxation Convention - in force

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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
Published 1 February 2012