Document ID: chunk:federal_register_of_legislation:F2025C00013:reg:34
Version: federal_register_of_legislation:F2025C00013
Segment Type: reg
Provision Reference: reg 34
Character Range: 35061–35891

34  Information exchange countries
 (1) For the purposes of subsection 12‑385(4) in Schedule 1 to the Act, a foreign country or a foreign territory mentioned in an item of the table in subsection (2) is specified as an information exchange country with effect from the date specified in the item.
 (2) A reference to a foreign country or a foreign territory in the table is a reference to the foreign country or the foreign territory to the extent to which it is described in an agreement mentioned in:
 (a) the definition of agreement in subsection 3(1) of the International Tax Agreements Act 1953; or
 (b) the definition of international agreement in subsection 23(4) of the International Tax Agreements Act 1953.

Information exchange countries
Item                            Country or Territory              Date of effect