Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For the purposes of subsection 12 - 385(4) in Schedule 1 to the Act, a foreign country or a foreign territory mentioned in an item of the table in subsection (2) is specified as an information exchange country with effect from the date specified in the item.
(2) A reference to a foreign country or a foreign territory in the table is a reference to the foreign country or the foreign territory to the extent to which it is described in an agreement mentioned in:
(a) the definition of agreement in subsection 3(1) of the International Tax Agreements Act 1953 ; or
(b) the definition of international agreement in subsection 23(4) of the International Tax Agreements Act 1953 .
Information exchange countries | ||
Item | Country or Territory | Date of effect |
1 | Argentina | 1 July 2008 |
2 | Bermuda | 1 July 2008 |
3 | Canada | 1 July 2008 |
4 | China | 1 July 2008 |
5 | Czech Republic | 1 July 2008 |
6 | Denmark | 1 July 2008 |
7 | Fiji | 1 July 2008 |
8 | Finland | 1 July 2008 |
9 | France | 1 July 2008 |
10 | Germany | 1 July 2008 |
11 | Hungary | 1 July 2008 |
12 | India | 1 July 2008 |
13 | Indonesia | 1 July 2008 |
14 | Ireland | 1 July 2008 |
15 | Italy | 1 July 2008 |
16 | Japan | 1 July 2008 |
17 | Kiribati | 1 July 2008 |
18 | Malta | 1 July 2008 |
19 | Mexico | 1 July 2008 |
20 | Netherlands | 1 July 2008 |
21 | Netherlands Antilles | 1 July 2008 |
22 | New Zealand | 1 July 2008 |
23 | Norway | 1 July 2008 |
24 | Papua New Guinea | 1 July 2008 |
25 | Poland | 1 July 2008 |
26 | Romania | 1 July 2008 |
27 | Russia | 1 July 2008 |
28 | Slovakia | 1 July 2008 |
29 | South Africa | 1 July 2008 |
30 | Spain | 1 July 2008 |
31 | Sri Lanka | 1 July 2008 |
32 | Sweden | 1 July 2008 |
33 | Taipei | 1 July 2008 |
34 | Thailand | 1 July 2008 |
35 | United Kingdom | 1 July 2008 |
36 | United States of America | 1 July 2008 |
37 | Vietnam | 1 July 2008 |
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38 | Antigua and Barbuda | 1 July 2010 |
39 | British Virgin Islands | 1 July 2010 |
40 | Isle of Man | 1 July 2010 |
41 | Jersey | 1 July 2010 |
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42 | Gibraltar | 1 January 2011 |
43 | Guernsey | 1 January 2011 |
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44 | Belize | 1 July 2011 |
45 | Cayman Islands | 1 July 2011 |
46 | The Commonwealth of the Bahamas | 1 July 2011 |
47 | Principality of Monaco | 1 July 2011 |
48 | The Republic of San Marino | 1 July 2011 |
49 | The Republic of Singapore | 1 July 2011 |
50 | Saint Kitts and Nevis | 1 July 2011 |
51 | Saint Vincent and the Grenadines | 1 July 2011 |
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52 | Anguilla | 1 January 2012 |
53 | Aruba | 1 January 2012 |
54 | Belgium | 1 January 2012 |
55 | Malaysia | 1 January 2012 |
56 | Turks and Caicos Islands | 1 January 2012 |
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57 | Cook Islands | 1 July 2012 |
58 | Macau | 1 July 2012 |
59 | Mauritius | 1 July 2012 |
60 | Republic of Korea | 1 July 2012 |
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61 | Albania | 1 January 2019 |
62 | Andorra | 1 January 2019 |
63 | Austria | 1 January 2019 |
64 | Azerbaijan | 1 January 2019 |
65 | Bahrain | 1 January 2019 |
66 | Barbados | 1 January 2019 |
67 | Brazil | 1 January 2019 |
68 | Brunei | 1 January 2019 |
69 | Bulgaria | 1 January 2019 |
70 | Cameroon | 1 January 2019 |
71 | Chile | 1 January 2019 |
72 | Colombia | 1 January 2019 |
73 | Costa Rica | 1 January 2019 |
74 | Croatia | 1 January 2019 |
75 | Cyprus | 1 January 2019 |
76 | Dominica | 1 January 2019 |
77 | Estonia | 1 January 2019 |
78 | Faroe Islands | 1 January 2019 |
79 | Georgia | 1 January 2019 |
80 | Ghana | 1 January 2019 |
81 | Greece | 1 January 2019 |
82 | Greenland | 1 January 2019 |
83 | Grenada | 1 January 2019 |
84 | Guatemala | 1 January 2019 |
85 | Iceland | 1 January 2019 |
86 | Israel | 1 January 2019 |
87 | Kazakhstan | 1 January 2019 |
89 | Latvia | 1 January 2019 |
90 | Liberia | 1 January 2019 |
91 | Liechtenstein | 1 January 2019 |
92 | Lithuania | 1 January 2019 |
93 | Luxembourg | 1 January 2019 |
94 | Marshall Islands | 1 January 2019 |
95 | Moldova | 1 January 2019 |
96 | 1 January 2019 | |
97 | Nigeria | 1 January 2019 |
98 | Niue | 1 January 2019 |
99 | Philippines | 1 January 2019 |
100 | Portugal | 1 January 2019 |
101 | Saint Lucia | 1 January 2019 |
102 | Samoa | 1 January 2019 |
103 | Saudi Arabia | 1 January 2019 |
104 | Senegal | 1 January 2019 |
105 | Seychelles | 1 January 2019 |
106 | Sint Maarten | 1 January 2019 |
107 | Slovenia | 1 January 2019 |
108 | Switzerland | 1 January 2019 |
109 | Tunisia | 1 January 2019 |
110 | Turkey | 1 January 2019 |
111 | Uganda | 1 January 2019 |
112 | Ukraine | 1 January 2019 |
113 | Uruguay | 1 January 2019 |
114 | Vanuatu | 1 January 2019 |
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115 | Curaçao | 1 January 2020 |
116 | Lebanon | 1 January 2020 |
117 | Nauru | 1 January 2020 |
118 | Pakistan | 1 January 2020 |
119 | Panama | 1 January 2020 |
120 | Peru | 1 January 2020 |
121 | Qatar | 1 January 2020 |
122 | United Arab Emirates | 1 January 2020 |
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123 | Dominican Republic | 1 July 2021 |
124 | Ecuador | 1 July 2021 |
125 | El Salvador | 1 July 2021 |
126 | Hong Kong | 1 July 2021 |
127 | Jamaica | 1 July 2021 |
128 | Kuwait | 1 July 2021 |
129 | Morocco | 1 July 2021 |
130 | Republic of North Macedonia | 1 July 2021 |
131 | Serbia | 1 July 2021 |
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132 | Armenia | 1 January 2022 |
133 | Cabo Verde | 1 January 2022 |
134 | Kenya | 1 January 2022 |
135 | Mongolia | 1 January 2022 |
136 | Montenegro | 1 January 2022 |
137 | Oman | 1 January 2022 |