For other South African taxes covered by the agreement it will first apply in respect of years of assessment beginning on or after 1 January 2000. The Agreement limits the withholding tax or other tax that the source country may apply on certain dividends, interest or royalties payable to residents of the other country. Details of the practical application of those tax rate limits in relation to Australian withholding tax or income tax imposed on an assessment basis are available at offices of the Australian Taxation Office . The council was established in July 1999 and is based in Perth, Western Australia. The National Secretariat is in Sydney.
Chapters exist in all states except the Northern Territory.
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