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12 March 2009
© Commonwealth of Australia 2009 ISBN 978 0 642 79160 3 (printed version) ISBN 978 0 642 79161 0 (HTML version)
View the report as a single document - (PDF 404KB)
View the report as separate downloadable parts:
Membership of the CommitteeCommittee SecretariatResolution of AppointmentList of abbreviationsList of recommendations
Purpose of the ReportConduct of the Committee’s Review
BackgroundObligationsReasons for Australia to take treaty actionOpposition to Optional ProtocolImplementationAccess to appeal mechanisms CostsFuture treaty actionConsultationConclusions and recommendations
IntroductionReasons to take treaty actionTaxation Information Exchange Agreement (TIEA)Implementation and costsAgreement for the allocation of taxing rights with respect to certain individualsImplementation and costsConsultationConclusion and recommendations
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