Treaties

Convention between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains

Australian Treaty Series Number[2003] ATS 22
 
Done at Place and Date Canberra, 08/21/2003
Short TitleUK DTA (2003)
Treaty Status (Australia) In Force
Agreement Type Bilateral
Country (Bilateral) United Kingdom
 
Subject of Treaty Taxation
Tabling Dates (Reps)09/09/2003
Tabling Dates (Senate)09/09/2003
 
National Interest Analysis (NIA) Number and DateGo to Text
Regulation Impact Statement Go to Text
JSCOT Report Number55  
Government Response
 
Entry into Force for Australia, Date and Conditions12/17/2003, following an exchange of notes in accordance with Article 29
 
Treaty Acceptance
1. Action and Date
2. Action and Date
 
Treaty Withdrawal
1. Action and Date
2. Action and Date
 
Registered with UN05/19/2004, 40224 , Australia (UNTS 2258, p.119)
Other Series Numbers and Reference to Text
Amendments to Treaty and NotesReplacing [1968] ATS 9 and [1980] ATS 22   On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement. Synthesised text of the MLI and the Convention between Australia and the United Kingdom available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-UK-agreement&PiT=99991231235958
Last Updated08/14/2019