Note: Where online information is available it's linked to the applicable sources.
1 Australia's income tax treaties are given the force of law by the International Tax Agreements Act 1953. The Agreement between the Australian Commerce and Industry Office and the Taipei Economic and Cultural Office concerning the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income is a document of less than treaty status enacted as Schedule 1 to the International Tax Agreements Act 1953.
2 The Multilateral Instrument is given the force of law by the International Tax Agreements Act 1953. Its entry into force was notified under section 4A on 10 January 2019. The Explanatory Memorandum is with the Treasury Laws Amendment (OECD Multilateral Instrument) Bill 2018.
3 This is the latter of the 2 dates on which the multilateral instrument enters into force for each of the 2 treaty partners. Following entry into force, the Multilateral Instrument will generally take effect for each treaty partner as follows:
For further information on these dates, please refer to the synthesised texts that have been prepared in respect of individual treaties (where available).
4 The tax administrations of some of Australia's treaty partners have agreed to prepare synthesised texts to help the public better understand the impacts of the MLI. The Australian Taxation Office has responsibility for preparing synthesised texts on behalf of Australia. The sole purpose of a synthesised text of the MLI and a bilateral tax treaty is to facilitate the understanding of the application of the MLI to the particular bilateral tax treaty. A synthesised text does not constitute a source of law. The authentic legal texts of the bilateral tax treaty and the MLI take precedence and remain the legal texts applicable.
5 EOI jurisdictions are listed in Taxation Administration Regulations 2017 r 34