DT2650 - Double Taxation Relief Manual: Guidance by country: Australia: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 21 August 2003
Statutory Instrument number: SI 2003 No. 3199
Entered into force: 17 December 2003
Has effect:
- in Australia, from 1 April 2004 for fringe benefits tax and from 1 July 2004 for other taxes
- in the UK, in respect of income tax and capital gains tax, from 6 April 2004; in respect of corporation tax, from 1 April 2004
A previous agreement (SI 1980 No. 707) applied until the dates from which the above convention had effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/australia-tax-treaties