DT2650 - Particular agreements: Australia: main agreement

The new Agreement (S.I. No.3199 of 2003) has effect:

(a) In the United Kingdom for:

(i) Income Tax from 2004/5,
(ii) Capital Gains Tax from 2004/5,
(iii) Corporation Tax from 1 April 2004,
(iv) Withholding taxes on or after 1 July 2004.

(b) In Australia for:

(i) withholding taxes derived by a non-resident - on or after 1 July 2004;
(ii) Fringe Benefits Tax from 1 April 2004
(iii) other Australian tax - for any year of income beginning on or after 1 July 2004.

The previous Agreement at DT 2700 to 2723 applies up to those dates.