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wiki:contents:tax_treaty [2018/11/15 17:05] – [Model Tax Treaties] karen | wiki:contents:tax_treaty [2019/12/18 11:06] (current) – Added AU tax on US retirement savings link karen |
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* Treaty text ([[http://www.austlii.edu.au/au/other/dfat/treaties/1983/16.html|html]])([[https://www.irs.gov/pub/irs-trty/aus.pdf|pdf]])([[https://www.irs.gov/pub/irs-trty/austtech.pdf|technical explanation]]) | * Treaty text ([[http://www.austlii.edu.au/au/other/dfat/treaties/1983/16.html|html]])([[https://www.irs.gov/pub/irs-trty/aus.pdf|pdf]])([[https://www.irs.gov/pub/irs-trty/austtech.pdf|technical explanation]]) |
* [[https://www.ato.gov.au/law/view/document?DocNum=0000080097&PiT=99991231235958&FullDocument=true|Explanatory Memorandum]] (Income Tax (International Agreements) Amendment Bill 1983) | * [[https://www.ato.gov.au/law/view/document?DocNum=0000080097&PiT=99991231235958&FullDocument=true|Explanatory Memorandum]] (Income Tax (International Agreements) Amendment Bill 1983) |
* 2001 Protocol ([[http://www.austlii.edu.au/au/other/dfat/treaties/2003/14.html|html]])([[https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/Treaty-Protocol-Chile-9-27-2001.pdf|pdf]])([[https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/teaustra.pdf|technical explanation]]) | * 2001 Protocol ([[http://www.austlii.edu.au/au/other/dfat/treaties/2003/14.html|html]])([[https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/Treaty-Protocol-Chile-9-27-2001.pdf|pdf]])([[https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/teaustra.pdf|technical explanation]]) |
| * House of Representatives Floor Speeches in Hansard ([[https://parlinfo.aph.gov.au/parlInfo/download/chamber/hansardr/2002-05-29/toc_pdf/1723-3.pdf;fileType=application/pdf|29 May 2002]]) - see page 2687 |
| * Senate Floor Speeches in Hansard ([[https://parlinfo.aph.gov.au/parlInfo/download/chamber/hansards/2002-06-27/toc_pdf/1801-6.pdf;fileType=application%2Fpdf|27 June 2002]]) - see page 2821 |
* [[http://www.austlii.edu.au/cgi-bin/disp.pl/au/legis/cth/bill_em/itaab12002416/memo1.html?stem=0&synonyms=0&query=international%20tax%20agreements|Explanatory Memorandum]] (International Tax Agreements Amendment Bill (No.1) 2002) | * [[http://www.austlii.edu.au/cgi-bin/disp.pl/au/legis/cth/bill_em/itaab12002416/memo1.html?stem=0&synonyms=0&query=international%20tax%20agreements|Explanatory Memorandum]] (International Tax Agreements Amendment Bill (No.1) 2002) |
* [[https://taxtreatylaw.com/|Hodgen Law's Tax Treaty website]] (contains a wide variety of treaties and agreements from many countries) | * The Report of the Joint Standing Committee on Treaties that includes the 2001 protocol can be found [[https://www.aph.gov.au/Parliamentary_Business/Committees/House_of_Representatives_Committees?url=/jsct/reports/report46/report46.pdf|here]] |
| * [[https://taxtreatylaw.com/|Hodgen Law's Tax Treaty website]] (contains a wide variety of treaties and agreements from many countries) |
| * [[https://dfat.gov.au/international-relations/treaties/treaty-making-process/Pages/treaty-making-process.aspx|DFAT page on treaty process in Australia]] |
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==== Superannuation ==== | ==== Retirement Savings ==== |
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* [[wiki:contents:tax_treaty:super|Superannuation (Super)]] | * [[wiki:contents:tax_treaty:super|US taxation of Superannuation (Super)]] |
| * [[wiki:contents:tax_treaty:us_retire|Australian taxation of US retirement accounts]] |
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