Australia

A. Progress in the implementation of the minimum standard

Australia has 45 tax agreements in force, as reported in its response to the Peer Review questionnaire. 18 of those agreements, the agreements with Belgium, Canada, Denmark, Finland, France, Germany, India, Ireland, Israel, Japan, Malta, the Netherlands, New Zealand, Norway, Poland, Singapore, the Slovak Republic and the United Kingdom, comply with the minimum standard.

Australia signed the MLI in 2017 and deposited its instrument of ratification on 26 September 2018.1 The MLI entered into force for Australia on 1 January 2019.

Australia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with Australia.

Summary of the jurisdiction response - Australia

 

Treaty partners

Compliance

with the

standard

If compliant,

the alternative

implemented

Signature of

a complying

instrument

The alternative

implemented through the

complying instrument

(if not the MLI)

Comments

1

Argentina

No

N/A

Yes

N/A

2

Austria

No

N/A

Yes

N/A

Austria has not listed this agreement as a CTA.

3

Belgium

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/10/2019.

4

Canada

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/12/2019.

5

Chile

No

N/A

Yes

N/A

6

China (People's Republic of)

No

N/A

Yes

N/A

7

Chinese Taipei*

No

N/A

No

N/A

8

Czech Republic

No

N/A

Yes

N/A

MLI will enter into force on 1/9/2020.

9

Denmark

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/1/2020.

10

Fiji*

No

N/A

Yes

N/A

11

Finland

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/6/2019.

12

France

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/1/2019.

13

Germany

Yes

PPT alone

N/A

N/A

Amending protocol entered into force on 7/12/2016.

14

Hungary

No

N/A

Yes

N/A

15

India

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/10/2019.

16

Indonesia

No

N/A

Yes

N/A

MLI will enter into force on 1/8/2020.

17

Ireland

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/5/2019.

18

Israel

Yes

PPT alone

N/A

N/A

New treaty entered into force on 6/12/2019.

19

Italy

No

N/A

Yes

N/A

20

Japan

Yes

PPT and LOB

N/A

N/A

MLI entered into force on 1/1/2019.

21

Kiribati*

No

N/A

Yes

N/A

22

Korea

No

N/A

Yes

N/A

MLI will enter into force on 1/9/2020.

23

Malaysia

No

N/A

Yes

N/A

24

Malta

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/4/2019.

25

Mexico

No

N/A

Yes

N/A

26

Netherlands

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/7/2019.

27

New Zealand

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/1/2019.

28

Norway

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/11/2019.

29

Papua New Guinea

No

N/A

Yes

N/A

30

Philippines*

No

N/A

Yes

N/A

31

Poland

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/1/2019.

32

Romania

No

N/A

Yes

N/A

33

Russia

No

N/A

Yes

N/A

MLI entered into force on 1/10/2019.

34

Singapore

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/4/2019.

35

Slovak Republic

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/1/2019.

36

South Africa

No

N/A

Yes

N/A

37

Spain

No

N/A

Yes

N/A

38

Sri Lanka

No

N/A

Yes

N/A

39

Sweden

No

N/A

Yes

N/A

Sweden has not listed this agreement as a CTA.

40

Switzerland

No

N/A

Yes

N/A

Switzerland has not listed this agreement as a CTA.

41

Thailand

No

N/A

Yes

N/A

42

Turkey

No

N/A

Yes

N/A

43

United Kingdom

Yes

PPT alone

N/A

N/A

MLI entered into force on 1/1/2019.

44

United States

No

N/A

Yes

N/A

45

Viet Nam

No

N/A

Yes

N/A

Notes

← 1. The agreement with Germany, already compliant with the minimum standard, has not been listed under the MLI. A new agreement with Israel entered into force in December 2019 and also complies with the minimum standard.

← 2. For its agreements listed under the MLI, Australia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

╳
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