Australia has a wide range of tax treaties with more than 40 jurisdictions including most major economies. Note that very newly contracted treaties (such as with Portugal) will not appear on the landing page until they are ratified by local parliamentary procedures.
Also note that Russia has, in December 2023, suspended some of the key articles of its agreed treaty with Australia (Gov.ru).
Australia is a member of the OECD and, subject to some minor reservations, Australia's tax treaties are negotiated in accordance with the OECD Model Tax Convention as interpreted by the OECD Commentaries on the articles of the Model Tax Convention.
Australia is also a party to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting which modifies some of Australia's
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Web page updated on 17 Mar 2025 15:28