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In media release No 2013/144, issued 30 July 2013, the Assistant Treasurer, David Bradbury, announced that Australia and Switzerland have signed a revised tax treaty, which will replace the existing treaty signed in 1980.

The revised treaty will align the bilateral tax arrangements more closely with current Australian and international tax treaty policy settings. The revised treaty will also strengthen administrative assistance between Australian and Swiss revenue authorities, in particular by permitting them to exchange taxpayer information, including information held by banks and other financial institutions, in order to address tax evasion.

The revised treaty will enter into force after both countries have completed their respective domestic requirements. Legislation will be introduced into the Australian Parliament as soon as practicable to give the revised treaty the force of law in Australia.

The main features of the revised treaty are summarised in the attachment to the Assistant Treasurer's media release.


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