44EInformation exchange countries

#### 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 | New Zealand | 1 July 2008 | | 23 | Norway | 1 July 2008 | | 24 | Papua New Guinea | 1 July 2008 | | 25 | Poland | 1 July 2008 | | 26 | Romania | 1 July 2008 | | 27 | Russia | 1 July 2008 | | 28 | Slovakia | 1 July 2008 | | 29 | South Africa | 1 July 2008 | | 30 | Spain | 1 July 2008 | | 31 | Sri Lanka | 1 July 2008 | | 32 | Sweden | 1 July 2008 | | 33 | Taipei | 1 July 2008 | | 34 | Thailand | 1 July 2008 | | 35 | United Kingdom | 1 July 2008 | | 36 | United States of America | 1 July 2008 | | 37 | Vietnam | 1 July 2008 | | | | | | 38 | Antigua and Barbuda | 1 July 2010 | | 39 | British Virgin Islands | 1 July 2010 | | 40 | Isle of Man | 1 July 2010 | | 41 | Jersey | 1 July 2010 | | | | | | 42 | Gibraltar | 1 January 2011 | | 43 | Guernsey | 1 January 2011 | | | | | | 44 | Belize | 1 July 2011 | | 45 | Cayman Islands | 1 July 2011 | | 46 | The Commonwealth of the Bahamas | 1 July 2011 | | 47 | Principality of Monaco | 1 July 2011 | | 48 | The Republic of San Marino | 1 July 2011 | | 49 | The Republic of Singapore | 1 July 2011 | | 50 | Saint Kitts and Nevis | 1 July 2011 | | 51 | Saint Vincent and the Grenadines | 1 July 2011 | | | | | | 52 | Anguilla | 1 January 2012 | | 53 | Aruba | 1 January 2012 | | 54 | Belgium | 1 January 2012 | | 55 | Malaysia | 1 January 2012 | | 56 | Turks and Caicos Islands | 1 January 2012 | | | | | | 57 | Cook Islands | 1 July 2012 | | 58 | Macau | 1 July 2012 | | 59 | Mauritius | 1 July 2012 | | 60 | Republic of Korea | 1 July 2012 | (3) Items 57 to 60 of the table in subregulation (2) apply in relation to a fund payment (within the meaning given by section 12‑405 of Schedule 1 to the Act) made on or after 1 July 2012 and in respect of an income year commencing on or after 1 July 2012.