Australia

au-australia


FATCA IGA Model Model 1A IGA
FATCA IGA Status Signed and “In Force”
FATCA CAA with the US Y
Treaty Relief under US Chapter 3 Y
US Treaties and TIEAs Y
1st CRS Info Exch 2018
OECD AEoI MCAA Protocol/Amended Convention Signed
CRS Primary Legislation http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/legislation/Australia-PrimaryLegislation.pdf
CRS Secondary Legislation n.a.
CRS Guidance https://www.ato.gov.au/General/International-tax-agreements/In-detail/International-arrangements/Automatic-exchange-of-information—guidance-material/
CRS Excluded Financial Accounts http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/low-riskentityaccount/Australia-List-of-low-risk.pdf
CRS Schema http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/reportingschema/Australia-DomesticReportingFormat.pdf
CRS Approach Wider
ISO 3166 (2 digit alpha) AU
ISO3166 (3 digit numeric)
Numeric
036
Region APAC
Sub Region Australia and New Zealand
Fiscal Year 1 July – 30 June
ISO 4217 Currency Code AUD
About Australia

understanding-australia

24gnfscfpaamlandfatca_guidance_final14oct2015

qi-attachment-australia

australia-tax-agreements-2015-07-24