House of Representatives Committees

| Joint Standing Committee on Treaties

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Report 102: Review into treaties tabled on 12 and 16 March 2009

24 June 2009

© Commonwealth of Australia 2009
ISBN 978-0-642-79196-2 (printed version)
ISBN 978-0-642-79197-9 (HTML version)

View the report as a single document - (PDF 505KB)

View the report as separate downloadable parts:


Preliminary Pages	(PDF 74KB)
Membership of the Committee Committee Secretariat Resolution of Appointment List of abbreviations List of recommendations

Chapter 1 Introduction	(PDF 62KB)
Purpose of the Report Conduct of the Committee’s Review

Chapter 2 Agreement Establishing the ASEAN – Australia – New Zealand Free Trade Area	(PDF 120KB)
Introduction The prudential purpose of the Agreement Interaction with other treaties and the treatment of rules of origin The outcome for particular tariff lines Horticulture in the ASEAN – China free trade agreement AANZFTA tariff outcomes worse than bilateral free trade agreements Applied tariff outcomes and the Most Favoured Nation rate Australian negotiators and the horticulture industry Speed of tariff reduction Environment, human rights and labour provisions Conclusion

Chapter 3 Two taxation Agreements with the Isle of Man	(PDF 107KB)
Introduction Agreement between the Government of Australia and the Government of the Isle of Man on the Exchange of Information with Respect to Taxes (TIEA) Effectiveness of taxation information exchange agreements Reasons to take treaty action Costs and implementation Agreement between the Government of Australia and the Government of the Isle of Man for the Allocation of Taxing Rights with Respect to Certain Income of Individuals and to Establish a Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments (taxing rights Agreement) Reasons to take treaty action Costs and implementation Future treaty action for both Agreements Consultation Conclusion and recommendations

Appendix A - Submissions	(PDF 39KB)

Appendix B - Witnesses	(PDF 41KB)

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