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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.

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

Australian tax treaties
Detailed information from the Australian Treasury website

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 in force between the UK and Australia, provided by HMRC.

ICAEW features and articles

International tax notes from Down Under
TAXline, May 2017
ICAEW Tax Faculty’s Ian Young reports on a recent trip to Australia on behalf of the institute, where he discussed challenges and developments for the tax professional including ethics, professional conduct and standards, digitalisation of tax systems and tax simplification.

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 to ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Please make sure you are logged-in to see links to these articles.

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, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Other sources

Australia: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

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.

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.

Australia Tax Profile
Profile produced by KPMG highlighting cross-border business and investment tax issues. The guide has sections on corporate income tax, transfer pricing, indirect tax, personal taxation, and trade and customs. Updated in June 2018.

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:

PKF Asia Pacific Tax Guide 2018-19
Overview of tax and business regulation regimes covering significant trading jurisdictions in this region. The guides highlight taxes payable, determination of taxable income, foreign tax relief, withholding tax rates and other issues. Published by PKF in May 2018.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Australia - Tax system

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Dennis Campbell International Tax and Investment Service July 2021

An overview of business and personal taxation in Australia, updated by two issues annually.

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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 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.

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