Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Territorial Applications
Status as of 22/08/2019
AustraliaDeclaration 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.
Article 29 - Territorial application of the Convention
Pursuant to Article 29, paragraph 1, of the Convention, Australia declares that with respect to Australia, the Convention shall apply to Australia, excluding all external territories other than:
(i) the Territory of Norfolk Island;
(ii) the Territory of Christmas Island;
(iii) the Territory of Cocos (Keeling) Islands;
(iv) the Territory of Ashmore and Cartier Islands;
(v) the Territory of Heard Island and McDonald Islands; and
(vi) the Coral Sea Islands Territory,
but including any area adjacent to the territorial limits of Australia (including the Territories specified in this Declaration) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploration for or exploitation of any of the natural ressources of the exclusive economic zone or the seabed or subsoil of the continental shelf.
Period covered: 01/12/2012 -
Articles concerned : 29