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HMRC internal manual

International Manual

DT Agreements: Australia - Income from a UK source paid to a resident of Australia

Double Taxation Agreements between the UK and Australia

The current UK/Australia Double Taxation Convention was signed in 2003 and its text can be found in SI2003/3199. This convention is effective in the UK from 1 July 2004 in respect of taxes withheld at source, and from 6 April 2004 in respect of income tax not so deducted and corporation tax. The convention replaces the previous Agreement the text of which is in SI1968/305 and Protocol.

In this guidance, we will refer to:

  • the ‘2003 Convention’ for relevant income paid from 1 July 2004 (otherwise from 6 April 2004), and
  • the ‘1968 Agreement’ for income paid before 1 July 2004 (6 April 2004 as appropriate)