In a media release issued on 16 December 2009, the Assistant Treasurer, Senator Nick Sherry, announced that he and the Samoan Minister of Revenue, the Hon Tuu'u Anasi'i Leota, today signed a bilateral tax information exchange agreement (TIEA) that will allow the exchange of tax information between Australia and Samoa.
In addition to the TIEA the Assistant Treasurer and Minister Leota also signed an Additional Benefits Agreement (ABA).
Both agreements were signed at Parliament House, Canberra during Minister Leota's visit to Australia and will enter into force after both countries have completed their relevant domestic requirements. Legislation for this purpose, where necessary, will be introduced into the Australian Parliament as soon as possible.
For a copy of the Assistant Treasurer's media release, No 2009/111, 16 December 2009, go here
For a copy of the TIEA and the ABA, go here