About exchange instruments
Exchange instruments are negotiated by the ATO with foreign jurisdictions to foster more effective and efficient partnerships.
These instruments include memorandums of understanding (MOUs) and establish the framework for our collaboration.
List of exchange instruments
See a list of our current international exchange instruments in the following table.
Country | Name | Scope | Type of exchange instrument |
|---|---|---|---|
China | The State Tax Administration of the People's Republic of China | Cooperation | MOU |
Indonesia | The Competent Authority of the Government of the Republic of Indonesia | Exchange of information | MOU |
Latvia | The Competent Authority of the Government of The Republic of Latvia | Automatic exchange of information | MOU |
Netherlands | The Competent Authority of the Netherlands | Automatic exchange of information | MOU |
Palau | The Bureau of Revenue and Taxation | Cooperation | MOU |
Papua New Guinea | The Internal Revenue Commission | Cooperation | MOU |
Saudi Arabia | The Zakat, Tax and Customs Authority | Cooperation | MOU |