On 24th September 2014, Australia completed its domestic ratification procedures with respect to the DTA signed with Switzerland. Once in force and effective, the new treaty will replace with the treaty between Australia and Switzerland Income Tax Treaty in 1980.
Related Posts
Australia: ATO, Treasury consults on CGT, Negative Gearing Tranche 2
The Australian Treasury has launched a public consultation on the Capital Gains Tax and Negative Gearing – Tranche 2 legislation on 4 August 2026. Comments on the consultation are due by 21 August 2026. In the 2026–27 Budget, the
Read MoreAustralia: ATO sets final reminder for TPAR, ends paper lodgments
The Australian Taxation Office (ATO) has issued a final reminder that businesses and government entities making payments to contractors must lodge their Taxable Payments Annual Report (TPAR) on 3 August 2026. The ATO has also announced that it no
Read MoreAustralia: ATO updates Pillar Two guidance on GIR lodgment, joint ventures
The Australian Taxation Office (ATO) has updated its guidance on Lodging, Paying and Other Obligations for Pillar Two on 4 August 2026. The revised guidance introduces new sections covering the lodgment of the GloBE Information Return (GIR),
Read MoreAustria, Switzerland sign amending protocol to 1974 tax treaty
The Swiss State Secretariat for International Finance announced that Austria and Switzerland signed an amending protocol to their 1974 income and capital tax treaty on 30 July 2026. The protocol updates the treaty to implement the minimum
Read MoreAustralia consults Critical Minerals Production Tax Incentive application, reporting framework
Australia's Department of Industry, Science and Resources opened a public consultation on 14 July 2026 on the proposed application and reporting arrangements for the Critical Minerals Production Tax Incentive (CMPTI), inviting stakeholder feedback
Read MoreAustralia updates GloBE minimum tax provisions on CFC interaction, deferred tax assets, flow-through entities
Australia has issued the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (the Amending Rules), introducing minor amendments to the Taxation (Multinational—Global and Domestic Minimum Tax) Rules
Read More