Agreement between Australia and Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income.
| Australian Treaty Series Number | [1985] ATS 15 |
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| Done at Place and Date | Malta, 05/09/1984 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Malta |
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| Subject of Treaty |
Taxation |
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| Australian Implemention Requirements | Environment Protection (Sea Dumping) Act 1981 practices No 101 of 1981)
Income Tax (International Agreements) Amendment Act 1984 (No 125 of 1984) |
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| Entry into Force for Australia, Date and Conditions | 11/16/1983, eif with exchange of notes.
Applicable to Christmas, Cocos & Norfolk Islands, Ashmore and Cartier Islands, 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 | 07/07/1986, 24239, Australia |
| Other Series Numbers and Reference to Text | Act 1984/125; UNTS 1429 p273 (no text)
ITA A(1) 506 |
| 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 Malta available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Malta-agreement&PiT=99991231235958 |
| Last Updated | 08/14/2019 |
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