International tax agreements

how do tax treaties work

In this publication, foreign resident is the same as non-resident.

The International tax agreements home page provides information about international tax agreements for both residents and non-resident of Australia. It includes general information about tax treaties, other international tax arrangements and bilateral superannuation agreements.

What are tax treaties?

The general information on tax treaties covers the following general topics:

  • What tax treaties aim to do
  • The aim of Australia's tax treaties
  • How tax treaties work
  • Who is affected by a tax treaty?
  • Who is responsible for negotiating tax treaties?
  • The role of the ATO
  • What countries have a tax treaty with Australia?
  • Whether you need to pay tax in Australia?

Other international tax arrangements

This information addresses specific industry or topic provisions we have in place that affect the Australian tax liability either of Australian

residents or foreign residents. The arrangements you will find discussed include:

  • Taxation information exchange agreements (TIEAs)
  • the Airline profits agreement
  • the Australia/United States joint space and defence projects
  • diplomatic privileges and immunities for certain international organisations
  • the Timor Sea Treaty .

Bilateral superannuation agreements

Australia has entered into a number of bilateral superannuation agreements with other countries. This site provides you with details of the agreements Australia currently has in place, including:

  • the effect of an agreement
  • details of agreements currently in place
  • how to apply for a certificate of coverage.

Other topics covered

Additional information related to tax treaties includes:

  • foreign source income of Australian residents
  • permanent establishments
  • residency status and tax relief
  • Australian competent authorities
  • Australian income of foreign residents.


Category: Taxes

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