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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Australia: Agreement

A Comprehensive Agreement (S.I. No.3199 of 2003) has effect:

  1. In the United Kingdom for:

(i) Income Tax from 2004/5

(ii) Capital Gains Tax from 2004/5

(iii) Corporation Tax from 1 April 2004

(iv) Withholding taxes on or after 1 July 2004.

  1. In Australia for:

(i) withholding taxes derived by a non-resident - on or after 1 July 2004

(ii) Fringe Benefits Tax from 1 April 2004

(iii) other Australian tax - for any year of income beginning on or after 1 July 2004.

Previous Agreements applied up to those dates. If you require details of the provisions of earlier agreements, please contact the Tax Treaty Team.

If using the HMRC Intranet, the agreement can be viewed through the ‘New treaties/protocols in force’ link on the sidebar.

On the HMRC website, searching for ‘Treaties in force Australia’ will provide a link to the treaty.

The text of the Tax Treaty can be found via