Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Act:
"Argentine agreement" means:
(a) the Agreement between the Government of Australia and the Government of the Argentine Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the protocol to that agreement;
each done at Buenos Aires on 27 August 1999.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 1999 No. 36 ([1999] ATS 36).
"Aruban agreement" means the Agreement between the Government of Australia and the Kingdom of the Netherlands, in respect of Aruba, for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments , done at Canberra on 16 December 2009.
Note: The text of this agreement is set out in Australian Treaty Series 2011 No. 35 ([2011] ATS 35).
"Austrian agreement" means the Agreement between Australia and the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Vienna on 8 July 1986.
Note 1: The text of this agreement is set out in Australian Treaty Series 1988 No. 21 ([1988] ATS 21).
Note 2: Section 11R gives this agreement the force of law.
"Belgian agreement" means the Agreement between Australia and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 13 October 1977.
Note 1: The text of this agreement is set out in Australian Treaty Series 1979 No. 21 ([1979] ATS 21).
Note 2: Section 11C gives this agreement the force of law.
"Belgian protocol (No. 1)" means the protocol, done at Canberra on 20 March 1984, amending the Belgian agreement.
Note: The text of this protocol is set out in Australian Treaty Series 1986 No. 25 ([1986] ATS 25).
"Belgian protocol (No. 2)" means the protocol, done at Paris on 24 June 2009, amending the Belgian agreement (as amended by the Belgian protocol (No. 1)).
Note: The text of this protocol is set out in Australian Treaty Series 2014 No. 37 ([2014] ATS 37).
"British Virgin Islands agreement" means the Agreement between the Government of Australia and the Government of the British Virgin Islands for the allocation of taxing rights with respect to certain income of individuals, done at London on 27 October 2008 .
Note: The text of this agreement is set out in Australian Treaty Series 2010 No. 13 ([2010] ATS 13).
"Canadian convention" means the Convention between Australia and Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 21 May 1980.
Note 1: The text of this convention is set out in Australian Treaty Series 1981 No. 14 ([1981] ATS 14).
Note 2: Section 6A gives this convention the force of law.
"Canadian protocol (No. 1)" means the protocol, done at Canberra on 23 January 2002, amending the Canadian convention.
Note: The text of this protocol is set out in Australian Treaty Series 2002 No. 26 ([2002] ATS 26).
"Chilean convention" means:
(a) the Convention between Australia and the Republic of Chile for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention of fiscal evasion; and
(b) the protocol to that convention;
each done at Santiago on 10 March 2010.
Note: The text of this convention and protocol is set out in Australian Treaty Series 2013 No. 7 ([2013] ATS 7).
"Chinese agreement" means the Agreement between the Government of Australia and the Government of the People's Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 17 November 1988.
Note: The text of this agreement is set out in Australian Treaty Series 1990 No. 45 ([1990] ATS 45).
"Chinese airline profits agreement" means the Agreement between the Government of Australia and the Government of the People's Republic of China for the avoidance of double taxation of income and revenues derived by air transport enterprises from international air transport, done at Beijing on 22 November 1985.
Note 1: The text of this agreement is set out in Australian Treaty Series 1986 No. 31 ([1986] ATS 31).
Note 2: Section 11Q gives this agreement the force of law.
"Cook Islands agreement" means the Agreement between the Government of Australia and the Government of the Cook Islands on the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Rarotonga on 27 October 2009.
Note: The text of this agreement is set out in Australian Treaty Series 2014 No. 13 ([2014] ATS 13).
"Czech agreement" means the Agreement between Australia and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 28 March 1995.
Note: The text of this agreement is set out in Australian Treaty Series 1995 No. 30 ([1995] ATS 30).
"Danish agreement" means the Agreement between the Government of Australia and the Government of the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 1 April 1981.
Note 1: The text of this agreement is set out in Australian Treaty Series 1981 No. 26 ([1981] ATS 26).
Note 2: Section 11H gives this agreement the force of law.
"Fijian agreement" means the Agreement between Australia and Fiji for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 15 October 1990.
Note: The text of this agreement is set out in Australian Treaty Series 1990 No. 44 ([1990] ATS 44).
"Finnish agreement" means:
(a) the Agreement between the Government of Australia and the Government of Finland for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion; and
(b) the protocol to that agreement;
each done at Melbourne on 20 November 2006.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 2007 No. 36 ([2007] ATS 36).
"French convention" means:
(a) the Convention between the Government of Australia and the Government of the French Republic for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion; and
(b) the protocol to that convention;
each done at Paris on 20 June 2006.
Note 1: The text of this convention and protocol is set out in Australian Treaty Series 2009 No. 13 ([2009] ATS 13).
Note 2: Subsection (2) applies to this convention and protocol.
"German agreement" means:
(a) the Agreement between Australia and the Federal Republic of Germany for the elimination of double taxation with respect to taxes on income and on capital and the prevention of fiscal evasion and avoidance; and
(b) the protocol to that agreement;
each done at Berlin on 12 November 2015.
Note: The text of this agreement (including the protocol) is set out in Australian Treaty Series 2016 No. 23 ([2016] ATS 23).
"Greek airline profits agreement" means the Agreement between the Government of Australia and the Government of the Hellenic Republic for the avoidance of double taxation of income derived from international air transport, done at Canberra on 5 May 1977.
Note: The text of this agreement is set out in Australian Treaty Series 1981 No. 10 ([1981] ATS 10).
"Guernsey" agreement means the Agreement between the Government of Australia and the States of Guernsey for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at London on 7 October 2009.
Note: The text of this agreement is set out in Australian Treaty Series 2011 No. 25 ([2011] ATS 25).
"Hungarian agreement" means the Agreement between Australia and the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 29 November 1990.
Note: The text of this agreement is set out in Australian Treaty Series 1992 No. 18 ([1992] ATS 18).
"Icelandic convention" means:
(a) the Convention between Australia and Iceland for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance; and
(b) the protocol to that convention;
each done at Reykjavik on 12 October 2022.
Note: The text of this convention and protocol could in 2023 be viewed on the Department's website (http://www.treasury.gov.au).
"Indian agreement" means the Agreement between the Government of Australia and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 25 July 1991.
Note: The text of this agreement is set out in Australian Treaty Series 1991 No. 49 ([1991] ATS 49).
"Indian protocol (No. 1)" means the protocol, done at New Delhi on 16 December 2011, amending the Indian agreement.
Note: The text of this protocol is set out in Australian Treaty Series 2013 No. 22 ([2013] ATS 22).
"Indonesian agreement" means the Agreement between the Government of Australia and the Government of the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Jakarta on 22 April 1992.
Note: The text of this agreement is set out in Australian Treaty Series 1992 No. 40 ([1992] ATS 40).
"Irish agreement" means the Agreement between the Government of Australia and the Government of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, done at Canberra on 31 May 1983.
Note 1: The text of this agreement is set out in Australian Treaty Series 1983 No. 25 ([1983] ATS 25).
Note 2: Section 11K gives this agreement the force of law.
"Isle of Man agreement" means the Agreement between the Government of Australia and the Government of the Isle of Man for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at London on 29 January 2009.
Note: The text of this agreement is set out in Australian Treaty Series 2010 No. 2 ([2010] ATS 2).
"Israeli convention" means:
(a) the Convention between the Government of Australia and the Government of the State of Israel for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance; and
(b) the protocol to that convention;
each done at Canberra on 28 March 2019.
Note: The text of this convention and protocol is set out in Australian Treaty Series 2019 No. 20 ([2019] ATS 20).
"Italian airline profits agreement" means the Agreement between the Government of the Commonwealth of Australia and the Government of Italy for the avoidance of double taxation of income derived from international air transport, done at Canberra on 13 April 1972.
Note: The text of this agreement is set out in Australian Treaty Series 1976 No. 7 ([1976] ATS 7).
"Italian convention" means:
(a) the Convention between Australia and the Republic of Italy for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the protocol to that convention;
each done at Canberra on 14 December 1982.
Note 1: The text of this convention and protocol is set out in Australian Treaty Series 1985 No. 27 ([1985] ATS 27).
Note 2: Section 10A gives this convention and protocol the force of law.
"Japanese convention" means:
(a) the Convention between Australia and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the protocol to that convention; and
(c) the exchange of notes relating to that convention;
each done at Tokyo on 31 January 2008.
Note: The text of this convention and protocol, and these notes, is set out in Australian Treaty Series 2008 No. 21 ([2008] ATS 21).
"Jersey agreement" means the Agreement between the Government of Australia and the Government of Jersey for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at London on 10 June 2009.
Note: The text of this agreement is set out in Australian Treaty Series 2012 No. 6 ([2012] ATS 6).
"Kiribati agreement" means the Agreement between Australia and the Republic of Kiribati for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 25 March 1991.
Note: The text of this agreement is set out in Australian Treaty Series 1991 No. 34 ([1991] ATS 34).
"Korean convention" means:
(a) the Convention between the Government of Australia and the Government of the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the protocol to that convention;
each done at Canberra on 12 July 1982.
Note 1: The text of this convention and protocol is set out in Australian Treaty Series 1984 No. 2 ([1984] ATS 2).
Note 2: Section 11L gives this convention and protocol the force of law.
"Malaysian agreement" means the Agreement between the Government of Australia and the Government of Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 20 August 1980.
Note 1: The text of this agreement is set out in Australian Treaty Series 1981 No. 15 ([1981] ATS 15).
Note 2: Section 11F gives this agreement the force of law.
Note 3: The text of letters exchanged about the tax sparing provision in Article 23 of this agreement is set out in Australian Treaty Series 1999 No. 24 ([1999] ATS 24).
"Malaysian protocol (No. 1)" means the protocol, done at Sydney on 2 August 1999, amending the Malaysian agreement.
Note: The text of this protocol is set out in Australian Treaty Series 2000 No. 25 ([2000] ATS 25).
"Malaysian protocol (No. 2)" means:
(a) the protocol amending the Malaysian agreement (as amended by the Malaysian protocol (No. 1)); and
(b) the exchange of letters relating to that protocol;
each done at Genting Highlands on 28 July 2002.
Note: The text of this protocol and these letters is set out in Australian Treaty Series 2004 No. 1 ([2004] ATS 1).
"Malaysian protocol (No. 3)" means the protocol amending the Malaysian agreement (as amended by the Malaysian protocol (No. 1) and the Malaysian protocol (No. 2)), done at Canberra on 24 February 2010.
Note: The text of this protocol is set out in Australian Treaty Series 2011 No. 27 ([2011] ATS 27).
"Maltese agreement" means the Agreement between Australia and Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Malta on 9 May 1984.
Note 1: The text of this agreement is set out in Australian Treaty Series 1985 No. 15 ([1985] ATS 15).
Note 2: Section 11N gives this agreement the force of law.
"Marshall Islands agreement" means the Agreement between the Government of Australia and the Government of the Republic of the Marshall Islands for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Majuro on 12 May 2010.
Note: In 2023, the text of this agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
"Mauritius agreement" means the Agreement between the Government of Australia and the Government of the Republic of Mauritius for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Port Louis on 8 December 2010.
Note: The text of this agreement is set out in Australian Treaty Series 2013 No. 18 ([2013] ATS 18).
"Mexican agreement" means:
(a) the Agreement between the Government of Australia and the Government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the protocol to that agreement;
each done at Mexico City on 9 September 2002.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 2004 No. 4 ([2004] ATS 4).
"Multilateral Convention" means the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting done at Paris on 7 June 2017.
Note: The text of this convention is set out in Australian Treaty Series 2019 No. 1 ([2019] ATS 1).
"Netherlands agreement" means:
(a) the Agreement between Australia and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the protocol to that agreement;
each done at Canberra on 17 March 1976.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 1976 No. 24 ([1976] ATS 24).
"Netherlands protocol (No. 2)" means the protocol, done at Canberra on 30 June 1986, amending the Netherlands agreement.
Note: The text of this protocol is set out in Australian Treaty Series 1987 No. 22 ([1987] ATS 22).
"New Zealand convention" means the Convention between Australia and New Zealand for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention of fiscal evasion, done at Paris on 26 June 2009.
Note: The text of this convention is set out in Australian Treaty Series 2010 No. 10 ([2010] ATS 10).
"Norwegian convention" means the Convention between Australia and the Kingdom of Norway for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion, done at Canberra on 8 August 2006.
Note: The text of this convention is set out in Australian Treaty Series 2007 No. 32 ([2007] ATS 32).
"Papua New Guinea agreement" means the Agreement between Australia and the Independent State of Papua New Guinea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 24 May 1989.
Note: The text of this agreement is set out in Australian Treaty Series 1989 No. 37 ([1989] ATS 37).
"Philippine agreement" means the Agreement between the Government of Australia and the Government of the Republic of the Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Manila on 11 May 1979.
Note 1: The text of this agreement is set out in Australian Treaty Series 1980 No. 16 ([1980] ATS 16).
Note 2: Section 11D gives this agreement the force of law.
"Polish agreement" means the Agreement between Australia and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 7 May 1991.
Note: The text of this agreement is set out in Australian Treaty Series 1992 No. 14 ([1992] ATS 14).
"Romanian agreement" means:
(a) the Agreement between Australia and Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the protocol to that agreement;
each done at Canberra on 2 February 2000.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 2001 No. 4 ([2001] ATS 4).
"Russian agreement" means:
(a) the Agreement between the Government of Australia and the Government of the Russian Federation for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the protocol to that agreement;
each done at Canberra on 7 September 2000.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 2003 No. 23 ([2003] ATS 23).
"Samoan agreement" means the Agreement between the Government of Australia and the Government of Samoa for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Canberra on 16 December 2009.
Note: In 2023, the text of this agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
"Singaporean agreement" means the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 11 February 1969.
Note 1: The text of this agreement is set out in Australian Treaty Series 1969 No. 14 ([1969] ATS 14).
Note 2: Section 7 gives this agreement the force of law.
Note 3: The text of notes exchanged about the tax sparing provisions in Article 18 of this agreement is set out in the Australian Treaty Series at [1975] ATS 18, [1981] ATS 31 and [1989] ATS 26.
"Singaporean protocol (No. 1)" means the protocol, done at Canberra on 16 October 1989, amending the Singaporean agreement.
Note: The text of this protocol is set out in Australian Treaty Series 1990 No. 3 ([1990] ATS 3).
"Singaporean protocol (No. 2)" means the protocol, done at Canberra on 8 September 2009, amending the Singaporean agreement (as amended by the Singaporean protocol (No. 1)).
Note: The text of this protocol is set out in Australian Treaty Series 2010 No. 26 ([2010] ATS 26).
"Slovak agreement" means the Agreement between Australia and the Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 24 August 1999.
Note: The text of this agreement is set out in Australian Treaty Series 1999 No. 35 ([1999] ATS 35).
"South African agreement" means:
(a) the Agreement between the Government of Australia and the Government of the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the protocol to that agreement;
each done at Canberra on 1 July 1999.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 1999 No. 34 ([1999] ATS 34).
"South African protocol (No. 2)" means the protocol, done at Pretoria on 31 March 2008, amending the South African agreement.
Note: The text of this protocol is set out in Australian Treaty Series 2008 No. 18 ([2008] ATS 18).
"Spanish agreement" means:
(a) the Agreement between Australia and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the protocol to that agreement;
each done at Canberra on 24 March 1992.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 1992 No. 41 ([1992] ATS 41).
"Sri Lankan agreement" means the Agreement between Australia and the Democratic Socialist Republic of Sri Lanka for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 18 December 1989.
Note: The text of this agreement is set out in Australian Treaty Series 1991 No. 42 ([1991] ATS 42).
"Swedish agreement" means the Agreement between the Government of Australia and the Government of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 14 January 1981.
Note 1: The text of this agreement is set out in Australian Treaty Series 1981 No. 18 ([1981] ATS 18).
Note 2: Section 11G gives this agreement the force of law.
"Swiss convention" means:
(a) the Convention between Australia and the Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income; and
(b) the protocol to that convention;
each done at Sydney on 30 July 2013.
Note: The text of this convention and protocol is set out in Australian Treaty Series 2014 No. 33 ([2014] ATS 33).
"Taipei agreement" means:
(a) the Agreement between the Australian Commerce and Industry Office and the Taipei Economic and Cultural Office concerning the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
(b) the annex to that agreement;
each done at Canberra on 29 May 1996. A copy of this agreement and annex is set out in Schedule 1.
"Thai agreement" means the Agreement between Australia and the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 31 August 1989.
Note: The text of this agreement is set out in Australian Treaty Series 1989 No. 36 ([1989] ATS 36).
"Turkish convention" means:
(a) the Convention between the Government of Australia and the Government of the Republic of Turkey for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion; and
(b) the protocol to that convention;
each done at Ankara on 28 April 2010.
Note: The text of this convention and protocol is set out in Australian Treaty Series 2013 No. 19 ([2013] ATS 19).
"United Kingdom convention" means:
(a) the 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; and
(b) the exchange of notes relating to that convention;
each done at Canberra on 21 August 2003.
Note: The text of this convention and notes is set out in Australian Treaty Series 2003 No. 22 ([2003] ATS 22).
"United States convention" means the Convention between the Government of Australia and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Sydney on 6 August 1982.
Note: The text of this convention is set out in Australian Treaty Series 1983 No. 16 ([1983] ATS 16).
"United States protocol (No. 1)" means the protocol, done at Canberra on 27 September 2001, amending the United States convention.
Note: The text of this protocol is set out in Australian Treaty Series 2003 No. 14 ([2003] ATS 14).
"Vietnamese agreement" means the Agreement between the Government of Australia and the Government of the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Hanoi on 13 April 1992.
Note 1: The text of this agreement is set out in Australian Treaty Series 1992 No. 44 ([1992] ATS 44).
Note 2: The text of letters exchanged about the tax sparing provision in Article 23 of this agreement is set out in Australian Treaty Series 2003 No. 9 ([2003] ATS 9).
"Vietnamese notes (No. 1)" means the exchange of notes, done at Canberra on 22 November 1996, amending the Vietnamese agreement.
Note: The text of these notes is set out in Australian Treaty Series 1997 No. 20 ([1997] ATS 20).
(2) For the purposes of this Act, when construing the English language text of the French convention:
(a) words in the singular include the plural; and
(b) words in the plural include the singular;
unless the contrary intention appears.