Australia has 44 tax agreements in force, as reported in its response to the Peer Review questionnaire.1 Seven of those agreements, the agreements with France, Germany, Japan, New Zealand, Poland, the Slovak Republic and the United Kingdom, comply with the minimum standard.

Australia signed the MLI in 2017 and deposited its instrument of ratification on 26 September 2018, listing 42 tax agreements.2 The MLI entered into force for Australia on 1 January 2019.

Australia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.3

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect. Other agreements listed under the MLI are expected to become compliant with the minimum standard in early 2020 and throughout future years as the MLI continues to take effect for other jurisdictions.

No jurisdiction has raised any concerns about their agreements with Australia.


← 1. A new agreement with Israel entered into force in December 2019 and also complies with the minimum standard.

← 2. The agreement with Germany, already compliant with the minimum standard, has not been listed under the MLI.

← 3. For its agreements listed under the MLI, Australia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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