Australian Tax Treaties 2026 is the essential companion to the Australian Income Tax Legislation 2026. It provides the complete text of all international tax agreements entered into by Australia as at 1 January 2026, including the latest treaty with Ukraine.
Why You’ll Love It
Cross-border taxation is complex—this resource makes it simple by consolidating all treaties, agreements, and related legislation in one easy-to-navigate reference. It’s designed for professionals who need clarity and accuracy when advising on international tax matters.
Key Features
- Comprehensive coverage of all current tax treaties and Tax Information Exchange Agreements (TIEAs), arranged alphabetically by country.
- Includes Australia’s FATCA agreement with the US and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.
- Notations on treaty modifications made by the Multilateral Convention, based on synthesised texts published by the ATO.
- Useful tables showing dates of effect, references to the Australian Treaty Series, enacting legislation, and maximum withholding tax rates under each treaty.
Contains key legislation:
- International Tax Agreements Act 1953
- Taxation (Multinational — Global and Domestic Minimum Tax) Act 2024
- Taxation (Multinational — Global and Domestic Minimum Tax) Imposition Act 2024 and related rules.
Who Should Read This
- Tax professionals advising on cross-border transactions
- Accountants and lawyers handling foreign-sourced income
- Corporate finance and compliance teams
- Anyone needing authoritative guidance on international tax agreements