Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 2 - Pay as you go (PAYG) withholding - Payments from which amounts must be withheld  

Subdivision D - Distributions of withholding MIT income  

SECTION 34   INFORMATION EXCHANGE COUNTRIES  

34(1)    

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For the purposes of subsection 12-385(4) in Schedule 1 to the Act, a foreign country or a foreign territory mentioned in an item of the table in subsection (2) is specified as an information exchange country with effect from the date specified in the item.
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34(2)    

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A reference to a foreign country or a foreign territory in the table is a reference to the foreign country or the foreign territory 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 .


Information exchange countries
Item Country or Territory 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
61   Albania 1 January 2019
62   Andorra 1 January 2019
63   Austria 1 January 2019
64   Azerbaijan 1 January 2019
65   Bahrain 1 January 2019
66   Barbados 1 January 2019
67   Brazil 1 January 2019
68   Brunei 1 January 2019
69   Bulgaria 1 January 2019
70   Cameroon 1 January 2019
71   Chile 1 January 2019
72   Colombia 1 January 2019
73   Costa Rica 1 January 2019
74   Croatia 1 January 2019
75   Cyprus 1 January 2019
76   Dominica 1 January 2019
77   Estonia 1 January 2019
78   Faroe Islands 1 January 2019
79   Georgia 1 January 2019
80   Ghana 1 January 2019
81   Greece 1 January 2019
82   Greenland 1 January 2019
83   Grenada 1 January 2019
84   Guatemala 1 January 2019
85   Iceland 1 January 2019
86   Israel 1 January 2019
87   Kazakhstan 1 January 2019
88   (Repealed by FRLI No F2021L00410)  
89   Latvia 1 January 2019
90   Liberia 1 January 2019
91   Liechtenstein 1 January 2019
92   Lithuania 1 January 2019
93   Luxembourg 1 January 2019
94   Marshall Islands 1 January 2019
95   Moldova 1 January 2019
96   Montserrat 1 January 2019
97   Nigeria 1 January 2019
98   Niue 1 January 2019
99   Philippines 1 January 2019
100   Portugal 1 January 2019
101   Saint Lucia 1 January 2019
102   Samoa 1 January 2019
103   Saudi Arabia 1 January 2019
104   Senegal 1 January 2019
105   Seychelles 1 January 2019
106   Sint Maarten 1 January 2019
107   Slovenia 1 January 2019
108   Switzerland 1 January 2019
109   Tunisia 1 January 2019
110   Turkey 1 January 2019
111   Uganda 1 January 2019
112   Ukraine 1 January 2019
113   Uruguay 1 January 2019
114   Vanuatu 1 January 2019
115   Cura ç ao 1 January 2020
116   Lebanon 1 January 2020
117   Nauru 1 January 2020
118   Pakistan 1 January 2020
119   Panama 1 January 2020
120   Peru 1 January 2020
121   Qatar 1 January 2020
122   United Arab Emirates 1 January 2020
123   Dominican Republic 1 July 2021
124   Ecuador 1 July 2021
125   El Salvador 1 July 2021
126   Hong Kong 1 July 2021
127   Jamaica 1 July 2021
128   Kuwait 1 July 2021
129   Morocco 1 July 2021
130   Republic of North Macedonia 1 July 2021
131   Serbia 1 July 2021
132   Armenia 1 January 2022
133   Cabo Verde 1 January 2022
134   Kenya 1 January 2022
135   Mongolia 1 January 2022
136   Montenegro 1 January 2022
137   Oman 1 January 2022

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