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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: Australia - Income from a UK source paid to a resident of Australia

UK royalties paid to a resident of Australia

From 1 July 2004: Article 12 of the 2003 Convention

UK royalties payable to a resident of Australia who is the beneficial owner of theroyalties are taxable in the UK at 5%.

Before 1 July 2004: Article 10 of the 1968 Agreement

UK royalties payable to a resident of Australia who is the beneficial owner of theroyalties are taxable in the UK at 10%.