International treaty

Australia: tax treaties

Tax treaties and related documents between the UK and Australia.


2003 Australia-UK Double Taxation Convention - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


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