International treaty

Australia: tax treaties

Tax treaties and related documents between the UK and Australia.

• From: HM Revenue & Customs
• Published: 1 February 2012
• Last updated: 31 May 2021 — See all updates

Documents

Australia-UK MOU on arbitration under Part VI of the Multilateral Instrument

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Synthesised text of the Multilateral Instrument and the 2003 Australia-UK Double Taxation Convention - in force

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2003 Australia-UK Double Taxation Convention - in force

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Details

Australia-UK MOU on arbitration under Part VI of the Multilateral Instrument

The memorandum of understanding on the arbitration process under Part VI of the Multilateral Instrument was signed on 21 May 2021.

Synthesised text of the Multilateral Instrument and the 2003 Australia-UK Double Taxation Convention - in force

The 2003 Australia-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2003 Australia-UK Double Taxation Convention for:

• taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2019
• Corporation Tax, from 1 April 2020
• Income Tax and Capital Gains Tax, from 6 April 2020
• all other taxes levied by Australia, for taxable periods beginning on or after 1 July 2019

2003 Australia-UK Double Taxation Convention - in force

The Double Taxation Convention entered into force on 17 December 2003.

The convention takes effect in Australia from:

• 1 April 2004 for fringe benefits tax
• 1 July 2004 for withholding tax on income derived by non-residents and other Australian tax on income or gains

The convention takes effect in the UK from:

• 1 April 2004 for Corporation Tax
• 6 April 2004 for Income Tax and Capital Gains Tax
• 1 July 2004 for taxes withheld at source

Published 1 February 2012
Last updated 31 May 2021 + show all updates

1. 31 May 2021

   Australia-UK MOU on arbitration under Part VI of the Multilateral Instrument has been added.

2. 13 March 2019

   Synthesised text of the Multilateral Instrument and the 2003 Australia-UK Double Taxation Convention - in force has been added.

3. 1 February 2012

   First published.