HMRC publish synthsised text of MLI and Australia-UK Double Tax Treaty

Released 13 March 2019

HMRC have published synthesised text of the Multilateral Instrument and the 2003 Australia-UK Double Taxation Convention.

The 2003 Australia-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI). The modifications made by the MLI are effective in respect of the 2003 Australia-UK Double Taxation Convention for:

taxes withheld at source on amounts paid or credited to non-residents from 1 January 2019;

corporation tax from 1 April 2020;

income tax and capital gains tax from 6 April 2020;

all other taxes levied by Australia, for taxable periods beginning on or after 1 July 2019.

View the synthesised text at Australia: tax treaties.

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