31 Jan 1111 Draft explanatory memorandum - the Australia-Chile Convention
On 28 January 2011, Treasury released for public comment a draft explanatory memorandum to the Australia-Chile Tax Treaty.
The explanatory memorandum will provide a technical explanation of the provisions of the treaty which was signed on 10 March 2010. A copy of the treaty is provided in the explanatory memorandum.
The closing date for submissions is Wednesday 23 February 2011.