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HMRC internal manual

Double Taxation Relief Manual

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

Title CONVENTION BETWEEN THE GOVERNMENT OF THE UNITEDKINGDOM 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 from In Australia, from 1 April 2004 for fringe benefits tax and from 1July 2004 for other taxes In the UK, in respect of income tax and capital gains tax, 6 April 2004; in respect of corporation tax, 1 April 2004

A previous agreement (SI 1980 No. 707) was in force until this agreement took effect

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/australia-tax-treaties