The Australian International Tax Agreements 2026 is the essential companion to the Australian Income Tax Legislation 2026 – 3 Volume Set. 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