Australia has 45 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-two of those agreements comply with the minimum standard.

Australia signed the MLI in 2017 and deposited its instrument of ratification on 26 September 2018, listing its non-compliant agreements concluded with other members of the Inclusive Framework. The MLI entered into force for Australia on 1 January 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

Australia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

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

← 1. 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). In the case of the agreement concluded with Japan, Australia has supplemented the PPT with an LOB.

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2022

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at