Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

UK dividends paid to a resident of Australia - direct investor

There is no provision in either the 1968 Agreement or the 2004Convention for payment of the tax credit attached to UK dividends to a direct investorcompany which is a resident of Australia.