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 Protocol
| Australian Treaty Series Number | [1984] ATS 2 |
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| Done at Place and Date | Canberra, 07/12/1982 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Korea, Republic Of |
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| Subject of Treaty |
Taxation |
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| Australian Implemention Requirements | Income Tax (International Agreements) Amendment to Act 1983 (No 57 of 1983) |
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| Entry into Force for Australia, Date and Conditions | 01/01/1984, eif with exchange of notes.
Applied to Christmas, Cocos and Norfolk Islands and Ashmore and Cartier 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 | |
| Other Series Numbers and Reference to Text | Act 1983/57;
ITA A(1) 503. |
| 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 Korea available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Korea-agreement |
| Last Updated | 04/06/2021 |
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