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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