Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024
Reference: LI 2024/27
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 12 December 2024
Signatory: Dr Andrew Leigh Assistant Minister for Competition, Charities and Treasury Parliamentary Secretary to the Treasurer
Registration number: F2024L01713
Registration date: 17 December 2024

I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following determination.

1 Name: This instrument is the Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details The whole of this instrument The later of: (a) the day after this instrument is registered; and (b) the day Schedule 4 to the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (a) the day after this instrument is registered; and (b) the day Schedule 4 to the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Definitions: In this instrument: the Act means the Taxation Administration Act 1953. | 5 Country by country reporting jurisdictions: Under subsection 3DA(4) of the Act, a jurisdiction specified in an item of the following table is specified as a jurisdiction for the purposes of subparagraph 3DA(1)(d)(ii) of the Act in respect of the reporting periods specified in the relevant item of the table: Country by country reporting jurisdictions Item Specified jurisdiction Reporting periods Jurisdictions that have a comprehensive international tax agreement with Australia 5 Singapore All periods starting on or after 1 July 2024 10 Switzerland All periods starting on or after 1 July 2024 Other jurisdictions 20 Andorra All periods starting on or after 1 July 2024 25 Anguilla All periods starting on or after 1 July 2024 30 Antigua and Barbuda All periods starting on or after 1 July 2024 35 Aruba All periods starting on or after 1 July 2024 40 Barbados All periods starting on or after 1 July 2024 45 Bahamas All periods starting on or after 1 July 2024 50 Bahrain All periods starting on or after 1 July 2024 55 Belize All periods starting on or after 1 July 2024 60 Bermuda All periods starting on or after 1 July 2024 65 British Virgin Islands All periods starting on or after 1 July 2024 70 Cayman Islands All periods starting on or after 1 July 2024 75 Cook Islands All periods starting on or after 1 July 2024 80 Curacao All periods starting on or after 1 July 2024 85 Dominica All periods starting on or after 1 July 2024 90 Gibraltar All periods starting on or after 1 July 2024 95 Grenada All periods starting on or after 1 July 2024 100 Guernsey All periods starting on or after 1 July 2024 105 Hong Kong All periods starting on or after 1 July 2024 110 Isle of Man All periods starting on or after 1 July 2024 115 Jersey All periods starting on or after 1 July 2024 120 Liberia All periods starting on or after 1 July 2024 125 Mauritius All periods starting on or after 1 July 2024 130 Monaco All periods starting on or after 1 July 2024 135 Montserrat All periods starting on or after 1 July 2024 140 Nauru All periods starting on or after 1 July 2024 145 Niue All periods starting on or after 1 July 2024 150 Panama All periods starting on or after 1 July 2024 155 Republic of the Marshall Islands All periods starting on or after 1 July 2024 160 Saint Kitts and Nevis All periods starting on or after 1 July 2024 165 Saint Lucia All periods starting on or after 1 July 2024 170 Saint Maarten (Dutch Part) All periods starting on or after 1 July 2024 175 Saint Vincent & the Grenadines All periods starting on or after 1 July 2024 180 Samoa All periods starting on or after 1 July 2024 185 San Marino All periods starting on or after 1 July 2024 190 Seychelles All periods starting on or after 1 July 2024 195 Turks and Caicos Islands All periods starting on or after 1 July 2024 200 US Virgin Islands All periods starting on or after 1 July 2024 210 Vanuatu All periods starting on or after 1 July 2024