Commonwealth Numbered Regulations
[Index]
[Table]
[Search]
[Search this Regulation]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - REG 34
Information exchange countries
(1) For the purposes of subsection 12-385(4) in Schedule 1 to
the Act, a country 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 country in the table is a reference to the country
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 |
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 |
|
|
|
|
|
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 |
|
|
|
|
|
42 |
Gibraltar |
1 January 2011 |
|
43 |
Guernsey |
1 January 2011 |
|
|
|
|
|
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 |
|
|
|
|
|
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 |
|
|
|
|
|
57 |
Cook Islands |
1 July 2012 |
|
58 |
Macau |
1 July 2012 |
|
59 |
Mauritius |
1 July 2012 |
|
60 |
Republic of Korea |
1 July 2012 |
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback