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Report 107: Review into treaties tabled on 20 August (2) and 15 September 2009

16 November 2009

© Commonwealth of Australia 2009
ISBN 978-0-642-79258-7 (Printed version)
ISBN 978-0-642-79259-4 (HTML version)

View the report as a single document - (PDF 845KB)


View the report as separate downloadable parts:

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Preliminary Page (PDF106KB)

Membership of the Committee
Committee Secretariat
Resolution of Appointment
List of abbreviations
List of recommendations

 
Chapter 1 Introduction (PDF 175KB)

Purpose of the Report
Conduct of the Committee’s Review

 
Chapter 2 Taxation Agreement with New Zealand (PDF 234KB)

Introduction
Obligations
Relationship between Australia and New Zealand
Reasons to take treaty action
Costs and implementation
Consultation
Conclusion and recommendations

 
Chapter 3 Taxation Agreements with Jersey (PDF 246KB)

Introduction
Reasons to take treaty action
Progress on taxation evasion measures
Agreement between the Government of Australia and the Government of Jersey for the Exchange of Information with Respect to Taxes
Costs and implementation
Agreement between the Government of Australia and the Government of Jersey for the Allocation of Taxing Rights with Respect to Certain Income of Individuals and to Establish a Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments
Costs and implementation
Consultation
Conclusions and recommendations

 
Chapter 4 Taxation Agreement with Belgium (PDF 218KB)

Introduction
Obligations
Reasons to take treaty action
Exchange of information
Costs and implementation
Consultations
Conclusions and recommendations

 
Chapter 5 Three treaties for the reform of the IMF and the World Bank (PDF 161KB)

Background
Government request to expedite consideration and Report 104
The IMF and the World Bank
IMF Voice Participation Amendment
IMF Investment Authority Amendment
World Bank Voice and Participation Amendment

 
Chapter 6 Amended Chapeau Defense Agreement (PDF 124KB)

Background
The original Chapeau Agreement
The amended Chapeau Agreement
Capital punishment
Conclusion

 
Chapter 7 Agreement between the Government of Australia and the Government of the Republic of Singapore Concerning the Use of Shoalwater Bay Training Area and the Use of Associated Facilities in Australia (PDF 237KB)

Background
The extent of Exercise Wallaby
Previous recommendations
Conclusion

 
Dissenting report — Coalition Members and Senators (PDF 159KB)
 
Appendix A — Submissions (PDF 133KB)
 
Appendix B — Witnesses (PDF 139KB)
 
Appendix C — Minor treaty actions (PDF 163KB)


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