Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Authorities
Status as of 20/09/2019


Declaration transmitted by the Australian Permanent Delegation to the OECD at the time of deposit of the instrument of ratification with the Secretary General of OECD on 30 August 2012 - Or. Engl.

Annex B - Competent authorities

In relation to Australia, the term “competent authority” means the Commissioner of Taxation or an authorised representative of the Commissioner.
Period covered: 01/12/2012 -
Articles concerned : 3

Declaration transmitted by a Note verbale from the Permanent Delegation of Australia to the OECD, dated 2 November 2017, registered at the Secretariat General of the OECD on 3 November 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 03/11/2017 -
Articles concerned : 28

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