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04 Jun 14 Revised Tax Treaty with Switzerland

On 4 June 2014 the Commonwealth Treasury released exposure draft legislation to give the revised treaty between Australia and Switzerland, signed on 30 July 2013, the force of law in Australia. The revised treaty will replace the existing tax treaty signed in 1980, and aims to align the bilateral tax arrangements more closely with current Australian and international treaty policy settings.

The revised treaty will enter into force after both countries have completed their respective domestic requirements.

The full text of the exposure draft and its explanatory memorandum are available here.

The closing date for submissions on the exposure draft is Wednesday, 18 June 2014.

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