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Australia Individual - Foreign tax relief and tax treaties

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Foreign tax relief

Australian-resident individuals (who are not temporary residents) are subject to Australian tax on their worldwide income, with a foreign income tax offset allowed for most foreign income taxes paid to the extent of Australian tax payable on foreign sourced and foreign taxed amounts. Such offsets are, subject to some additional restrictions, also available to non-residents.

Tax treaties

Australia has tax treaties with many countries throughout the world. Under the treaties some forms of income are exempt from tax or qualify for reduced rates. These include royalties, dividends, and capital gains.

Below is a list of countries with which Australia currently has a tax treaty:

Argentina Indonesia Poland
Aruba * Ireland Romania
Austria * Isle of Man * Russia
Belgium Italy Samoa *
British Virgin Islands * Japan Singapore
Canada Jersey * Slovakia
Chile Kiribati South Africa
China Korea Spain
Cook Islands * Malaysia Sri Lanka
Czech Republic Malta Sweden
Denmark Marshall Islands * Switzerland
Fiji Mauritius * Taiwan
Finland Mexico Thailand
France Netherlands Turkey
Germany New Zealand United Kingdom
Guernsey * Norway United States
Hungary Papua New Guinea Vietnam
India Philippines  


*Limited to allocation of taxing rights in respect of certain income derived by specified individuals, such as retirees, government employees, and students

A tax treaty with Israel has been signed although, at the time or writing, has not yet been implemented.

Australia has also entered into bilateral agreements with a number of countries in relation to the exchange of information in relation to taxes.

Australia has enacted the Organisation for Economic Co-operation and Development (OECD) Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) which was signed by Australia on 7 June 2017. The MLI has been ratified which means that it applies to ‘covered countries’ (including France, Japan, New Zealand, and the United Kingdom) from as early as 1 January 2019.


Last Reviewed - 30 June 2019

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