TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)
PART 5
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PAY AS YOU GO WITHHOLDING
Division 7
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Withholding
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distributions of managed investment trust income
REGULATION 44E
INFORMATION EXCHANGE COUNTRIES
44E(1)
For subsection 12-385(4) of Schedule 1 to the Act, a country mentioned in an item in the table in subregulation (2) is specified as an information exchange country with effect from the date specified in the item.
44E(2)
A reference to a country in the table is a reference to the country to the extent to which it is described in an agreement mentioned in:
(a) the definition of agreement in subsection 3(1) of the International Tax Agreements Act 1953 ; or
(b) the definition of international agreement in subsection 23(4) of the International Tax Agreements Act 1953 .
44E(3)
Items 57 to 60 of the table in subregulation (2) apply in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Act) made on or after 1 July 2012 and in respect of an income year commencing on or after 1 July 2012.
View history note
Hide history noteFor subsection 12-385(4) of Schedule 1 to the Act, a country mentioned in an item in the table in subregulation (2) is specified as an information exchange country with effect from the date specified in the item.
44E(2)
A reference to a country in the table is a reference to the country to the extent to which it is described in an agreement mentioned in:
(a) the definition of agreement in subsection 3(1) of the International Tax Agreements Act 1953 ; or
(b) the definition of international agreement in subsection 23(4) of the International Tax Agreements Act 1953 .
| Item | Country | Date of effect |
| 1 | Argentina | 1 July 2008 |
| 2 | Bermuda | 1 July 2008 |
| 3 | Canada | 1 July 2008 |
| 4 | China | 1 July 2008 |
| 5 | Czech Republic | 1 July 2008 |
| 6 | Denmark | 1 July 2008 |
| 7 | Fiji | 1 July 2008 |
| 8 | Finland | 1 July 2008 |
| 9 | France | 1 July 2008 |
| 10 | Germany | 1 July 2008 |
| 11 | Hungary | 1 July 2008 |
| 12 | India | 1 July 2008 |
| 13 | Indonesia | 1 July 2008 |
| 14 | Ireland | 1 July 2008 |
| 15 | Italy | 1 July 2008 |
| 16 | Japan | 1 July 2008 |
| 17 | Kiribati | 1 July 2008 |
| 18 | Malta | 1 July 2008 |
| 19 | Mexico | 1 July 2008 |
| 20 | Netherlands | 1 July 2008 |
| 21 | Netherlands Antilles | 1 July 2008 |
| 22 | New Zealand | 1 July 2008 |
| 23 | Norway | 1 July 2008 |
| 24 | Papua New Guinea | 1 July 2008 |
| 25 | Poland | 1 July 2008 |
| 26 | Romania | 1 July 2008 |
| 27 | Russia | 1 July 2008 |
| 28 | Slovakia | 1 July 2008 |
| 29 | South Africa | 1 July 2008 |
| 30 | Spain | 1 July 2008 |
| 31 | Sri Lanka | 1 July 2008 |
| 32 | Sweden | 1 July 2008 |
| 33 | Taipei | 1 July 2008 |
| 34 | Thailand | 1 July 2008 |
| 35 | United Kingdom | 1 July 2008 |
| 36 | United States of America | 1 July 2008 |
| 37 | Vietnam | 1 July 2008 |
| 38 | Antigua and Barbuda | 1 July 2010 |
| 39 | British Virgin Islands | 1 July 2010 |
| 40 | Isle of Man | 1 July 2010 |
| 41 | Jersey | 1 July 2010 |
| 42 | Gibraltar | 1 January 2011 |
| 43 | Guernsey | 1 January 2011 |
| 44 | Belize | 1 July 2011 |
| 45 | Cayman Islands | 1 July 2011 |
| 46 | The Commonwealth of the Bahamas | 1 July 2011 |
| 47 | Principality of Monaco | 1 July 2011 |
| 48 | The Republic of San Marino | 1 July 2011 |
| 49 | The Republic of Singapore | 1 July 2011 |
| 50 | Saint Kitts and Nevis | 1 July 2011 |
| 51 | Saint Vincent and the Grenadines | 1 July 2011 |
| 52 | Anguilla | 1 January 2012 |
| 53 | Aruba | 1 January 2012 |
| 54 | Belgium | 1 January 2012 |
| 55 | Malaysia | 1 January 2012 |
| 56 | Turks and Caicos Islands | 1 January 2012 |
| 57 | Cook Islands | 1 July 2012 |
| 58 | Macau | 1 July 2012 |
| 59 | Mauritius | 1 July 2012 |
| 60 | Republic of Korea | 1 July 2012 |
44E(3)
Items 57 to 60 of the table in subregulation (2) apply in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Act) made on or after 1 July 2012 and in respect of an income year commencing on or after 1 July 2012.
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