DT2700 - DT: Australia: old agreement, Article 1: Taxes covered

This Agreement applied up to 31st March 2004 for UK Corporation Tax, 5th April 2004 for UK income tax and 30th June 2004 for Australian tax. For later periods the new Agreement applies. This can be accessed via the page Tax Treaties – in force http://www.hmrc.gov.uk/international/in_force.htm.

(1) The taxes which are the subject of this Agreement are-

(a) in the United Kingdom of Great Britain and Northern Ireland:
the income tax (including surtax), the corporation tax and the capital gains tax;

(b) in Australia:
the Commonwealth income tax, including the additional tax upon the undistributed amount of the distributable income of a private company.

(2) This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes by either Government or by the Government of any territory to which the present Agreement is extended under Article 22.