Taxation Administration Regulations 2017
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.
View history note
Hide history note34(2)
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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