Taxation Administration Regulations 1976
44EInformation exchange countries
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44E Information exchange countries
(1) For subsection 12‑385(4) of Schedule 1 to the Act, a country mentioned in an item in the table in subregulation (2) is specified as an information exchange country with effect from the date specified in the item. (2) A reference to a country in the table is a reference to the country to the extent to which it is described in an agreement mentioned in: (a) the definition of agreement in subsection 3(1) of the International Tax Agreements Act 1953; or (b) the definition of international agreement in subsection 23(4) of the International Tax Agreements Act 1953.
| Item | Country | Date of effect |
|---|---|---|
| 1 | Argentina | 1 July 2008 |
| 2 | Bermuda | 1 July 2008 |
| 3 | Canada | 1 July 2008 |
| 4 | China | 1 July 2008 |
| 5 | Czech Republic | 1 July 2008 |
| 6 | Denmark | 1 July 2008 |
| 7 | Fiji | 1 July 2008 |
| 8 | Finland | 1 July 2008 |
| 9 | France | 1 July 2008 |
| 10 | Germany | 1 July 2008 |
| 11 | Hungary | 1 July 2008 |
| 12 | India | 1 July 2008 |
| 13 | Indonesia | 1 July 2008 |
| 14 | Ireland | 1 July 2008 |
| 15 | Italy | 1 July 2008 |
| 16 | Japan | 1 July 2008 |
| 17 | Kiribati | 1 July 2008 |
| 18 | Malta | 1 July 2008 |
| 19 | Mexico | 1 July 2008 |
| 20 | Netherlands | 1 July 2008 |
| 21 | Netherlands Antilles | 1 July 2008 |
| 22 |