Australia has 45 tax agreements in force, as reported in its response to the Peer Review questionnaire. 18 of those agreements, the agreements with Belgium, Canada, Denmark, Finland, France, Germany, India, Ireland, Israel, Japan, Malta, the Netherlands, New Zealand, Norway, Poland, Singapore, 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 2018.1 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.2

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

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


← 1. The agreement with Germany, already compliant with the minimum standard, has not been listed under the MLI. A new agreement with Israel entered into force in December 2019 and also complies with the minimum standard.

← 2. 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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