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Taxation in Australia

Look up tax rates, the latest tax news and information on double taxation treaties with our specialist online resources, guides and useful links.

Looking for more information on Australia? Our country resources provide accounting guides, economic forecasts, profiles, guides to doing business and information on working in Australia.

ICAEW strongly encourages ICAEW members in Australia planning to commence the provision of tax agent services to utilise the registration pathway option to become registered as an individual tax agent with the Australian Tax Practitioner Board (TPB).

ICAEW is now accredited by the TPB as a Recognised Tax Agent Association. This means ICAEW members in Australia considering providing tax agent services have a registration pathway option to become registered as an individual tax agent with the TPB, for the purpose of meeting qualification and experience requirements.

The TPB administers a system for the registration of tax agents under the Tax Agent Services Act 2009, which requires that individuals and entities providing tax agent services for a fee or other reward are required to register with the TPB. The TPB administers a system for the registration of tax agents under the Tax Agent Services Act 2009, which requires that individuals and entities providing tax agent services for a fee or other reward are required to register with the TPB. Further details about how to register with the TPB are set out on their website.

The TPB has specific requirements in relation to a tax agent’s professional indemnity (PI) Insurance and for those registering ICAEW would draw your attention to the TPB requirements in relation to annual continuing professional education (CPE).

Our Registered tax agent page gives further information on working as a registered tax agent in Australia.

What's on this page?

  • Tax treaties
  • Tax news and developments
  • Tax rates and guides
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Tax treaties

We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.

Other resources

Australia–United Kingdom and Australia–Russia Tax Treaties 
Press release from the Treasurer of the Commonwealth of Australia, issued on 16 January 2004. The press release includes a summary of the main features of the Australia-UK treaty.

Double Taxation Relief (Taxes on Income) (Australia) Order 2003 
Full text of the Statutory Instrument (2003/3199) with a schedule that includes the convention signed on 21 August 2003, which entered into force on 17 December 2003.

Australia: Tax treaties
Details of tax treaties between the UK and Australia produced by HMRC. An A–Z listing by country of Statutory Instruments for tax treaties is also available.

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Tax rates and guides

We can provide current and historic tax rates, country surveys and analyses through our specialist tax databases.

Detailed and up-to-date information for this country covers:

  • corporate taxation
  • individual taxation
  • business and investment
  • VAT and sales tax
  • transfer pricing
  • corporate and private investment income
  • investment funds and private equity
  • mergers and acquisitions
  • permanent establishments
  • tax risk management.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents by post, email or fax.

Other sources

Australian Taxation Office
Comprehensive information on tax topics, law, ruling and policy and compliance issues.

Australia: Deloitte International Tax Source
Online database providing tax rates, including information on withholding tax, tax treaties and transfer pricing.

Australia Tax Profile 
Summary of the local tax environment published by KPMG, last updated in March 2013. Sections cover:

  • corporate income tax
  • income tax treaties for the avoidance of double taxation
  • indirect tax
  • personal tax
  • other taxes
  • free trade agreements
  • the tax authority.

Tax Rates Online
An online rates tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within a country or across multiple countries.

International Tax Handbook
Regularly updated guide published by Nexia, the international accounting network. Each country chapter gives an overview of company structures and the main personal, corporate and indirect taxes in each jurisdiction.

EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:

Australia tax profile
Factsheet produced by KPMG, updated annually, listing key factors relevant in cross-border tax planning. Latest edition updated in July 2015.

Australia: Country tax guide
Annually updated guide covering major taxes applicable to business, how taxable income is determined, the personal tax regime and double tax treaties. Produced in June 2015 by PKF.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.