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
| Australian Treaty Series Number | [2003] ATS 22 |
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| Done at Place and Date | Canberra, 08/21/2003 |
| Short Title | UK DTA (2003) |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
United Kingdom |
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| Subject of Treaty |
Taxation |
| Tabling Dates (Reps) | 09/09/2003 |
| Tabling Dates (Senate) | 09/09/2003 |
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| National Interest Analysis (NIA) Number and Date | Go to Text |
| Regulation Impact Statement | Go to Text |
| JSCOT Report Number | 55
Government Response |
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| Entry into Force for Australia, Date and Conditions | 12/17/2003, following an exchange of notes in accordance with Article 29 |
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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 | 05/19/2004, 40224 , Australia (UNTS 2258, p.119) |
| Other Series Numbers and Reference to Text | |
| Amendments to Treaty and Notes | Replacing [1968] ATS 9 and [1980] ATS 22
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 Convention between Australia and the United Kingdom available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-UK-agreement&PiT=99991231235958 |
| Last Updated | 08/14/2019 |
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