DT2719 - DT: Australia: old agreement, Article 20: Mutual agreement procedure

This Agreement applies up to 5th April 2004 for UK income and capital gains tax, up to 31st March 2004 for UK Corporation tax and up to 30th June 2004 for Australian taxes and UK withholding taxes. 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.

(20)(1) Where a taxpayer considers that the action of the taxation authority of either territory has resulted or will result in taxation contrary to the provisions of this Agreement, he shall be entitled to present his case to either taxation authority. Should the taxpayer's claim be deemed worthy of consideration, the taxation authority to which the claim is made shall endeavour to come to an agreement with the other taxation authority with a view to a satisfactory adjustment.

(2) The taxation authorities may communicate with each other directly to implement the provisions of this Agreement and to assure its consistent interpretation and application. In particular, the taxation authorities may consult together to endeavour to resolve disputes arising out of the application of paragraph (3) of Article 5 or Article 7, or the determination of the source of particular items of income.