Which countries have a double tax agreement (DTA) with Australia?

Australia has Double Tax Agreements (DTAs) with over 40 countries. A DTA is a bilateral treaty that determines which country has the right to tax specific types of income when a person or entity has connections to both countries. The primary purpose is to eliminate double taxation and provide certainty about where income is taxed.

Countries with DTAs with Australia (selected): United States, United Kingdom, New Zealand, Canada, Singapore, Japan, China, Germany, France, India, South Korea, the Netherlands, Switzerland, Malaysia, Thailand, Indonesia, the Philippines, Fiji, Papua New Guinea, and many more. A complete and current list is available on the ATO website.

What DTAs cover: Each DTA specifies rules for different income types — employment income, business profits, dividends, interest, royalties, capital gains, and pensions. For example, a DTA might specify that pension income is only taxed in the country of residence, preventing the source country from also taxing it.

How to use a DTA: DTAs override the domestic tax law of both countries to the extent they provide a benefit. If Australia's domestic law would tax certain income but the DTA gives taxing rights to the other country, you can claim treaty protection. To claim treaty benefits in Australia, you generally just apply the treaty rules when lodging your return. Some countries require formal treaty claims or certificates of tax residency.

No DTA countries: If you have income from a country without a DTA with Australia (e.g. some Middle Eastern nations), you may still be able to claim the foreign income tax offset for tax paid, but treaty protections do not apply.