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
| Australian Treaty Series Number | [1992] ATS 40 |
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| Done at Place and Date | Jakarta, 04/22/1992 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Indonesia |
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| Subject of Treaty |
Taxation |
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| Australian Implemention Requirements | Income Tax (International Agreements) Amendment Act 1992 (No. 139 Of 1992) |
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| Entry into Force for Australia, Date and Conditions | 12/14/1992, eif with Indonesia's note in reply
applicable to Christmas, Cocos , Norfolk, Ashmore, Cartier, Heard , McDonald and Coral Sea Islands |
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| Treaty Acceptance |
| 1. Action and Date |
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| 2. Action and Date |
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| Treaty Withdrawal |
| 1. Action and Date |
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| 2. Action and Date |
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| Registered with UN | 09/28/1993, 30314, Australia |
| Other Series Numbers and Reference to Text | Act 1992/139; [1993] UNTSer 863; 1736 UNTS 3. |
| Amendments to Treaty and Notes | 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 Agreement between Australia and the Republic of Indonesia available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Indonesia-agreement |
| Last Updated | 04/06/2021 |
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