1. Introduction
   1. The Joint Standing Committee on Treaties (JSCOT) was appointed by the Commonwealth Parliament to inquire into any treaty to which Australia has become a signatory, upon the treaty being tabled in the Parliament or as referred to by a Minister.[1]
   2. The Committee’s resolution of appointment empowers it to inquire into and report on:

1. matters arising from treaties and related National Interest Analyses and proposed treaty actions and related Explanatory Statements presented or deemed to be presented to the Parliament;
2. any question relating to a treaty or other international instrument, whether or not negotiated to completion, referred to the committee by:

1. either House of the Parliament; or
2. a Minister; and

3. such other matters as may be referred to the committee by the Minister for Foreign Affairs and on such conditions as the Minister may prescribe.
   3. Prior to tabling, major treaty actions are subject to a National Interest Analysis (NIA), prepared by the Australian Government. The NIA considers the treaty, outlines the treaty obligations and any regulatory or financial implications, and reports the results of consultations undertaken with state and territory governments, federal, state and territory agencies, and with industry or non-government organisations.
   4. The Committee takes account of the NIA in its examination of the treaty text, in addition to other evidence taken during the inquiry.
   5. The treaties, and matters arising from them, are evaluated to ensure ratification is in the national interest, and that unintended or negative effects on Australia do not arise.
   6. The report contains the Committee’s review of the following major treaty action:

• Convention between Australia and The Portuguese Republic for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (the Convention).
  7. The Convention aims to eliminate double taxation for residents of Australia and Portugal, and for individuals who are residents of both States. It also aims to eliminate opportunities for tax evasion or avoidance, establish an internationally accepted framework for cross-border transactions, and reduce barriers to trade and investment.
  8. The report also contains the following minor treaty actions:
• Amendments to the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocols of 1978 and 1997 Relating Thereto (Resolution MEPC.343(78))
• Amendments to the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocols of 1978 and 1997 Relating Thereto (Resolution MEPC.344(78))
• Amendments to the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocols of 1978 and 1997 Relating Thereto (Resolution MEPC.359(79))
• Amendments to the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocols of 1978 and 1997 Relating Thereto (Resolution MEPC.360(79))
• Amendments to the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocols of 1978 and 1997 Relating Thereto (Resolution MEPC.361(79))
• Amendments to the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocols of 1978 and 1997 Relating Thereto (Resolution MEPC.362(79))
• Amendment to the Agreement establishing the European Bank for Reconstruction and Development 1990
• Amendment to the Articles of Agreement of the International Bank for Reconstruction and Development 1945
• Amendment to Appendix III of the Convention of International Trade in Endangered Species of Wild Fauna and Flora
  9. A copy of the treaties considered in this report and the associated documents may be accessed through the Committee’s website at: www.aph.gov.au/Parliamentary_Business/Committees/Joint/Treaties.

Footnotes

[1]Joint Standing Committee on Treaties (JSCOT), ‘Role of the Committee’, www.aph.gov.au/Parliamentary_Business/Committees/Joint/Treaties/Role_of_the_Committee.