Income tax 2019

The MLI - Australia's other income tax treaty

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2019


Australia has 44 comprehensive bilateral agreements affecting our income tax laws, and from 1 January 2019, the multilateral instrument (MLI) began operation. The MLI is another multilateral treaty which Australia signed as a means of fast-tracking some of the changes Australia agreed to as part of the OECD/G-20 BEPS project. The MLI is an awkward instrument: it will affect discrete and often trivial segments of our treaties; it affects only some of our existing bilateral treaties, others will remain unaffected; it operates from various dates; it will gradually become redundant; and working out exactly what it changes is not straightforward. This article provides an overview of the MLI, which of our treaties it affects, which provisions in those treaties will be affected, and how it will change those treaties. Tracking the impacts of the MLI on Australian law will be an arduous process that will plague practitioners for years.

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  • Published On:1 Oct 2019

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Income tax 2019

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