Business tax – international treaty

Australia: tax treaties

Tax treaties between the UK and Australia and related documents.

Document

Detail

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