Treaty detail
Australia - India tax treaty
A practical treaty page built around the official treaty text, key withholding categories, permanent-establishment rules, and article-level summaries.
Signed
1991-07-25
Effective
1991-12-30
Articles seeded
6
Withholding snapshot
Dividends
Individual rate: 15% · Corporate rate: 15%
The treaty applies a 15 percent ceiling on dividends, with limited reduction for qualifying corporate shareholders. India's 2020 shift on dividend taxation interacts with the article.
Interest
Rate: 15%
The 15 percent ceiling can be reduced for qualifying government and central-bank interest under the article.
Royalties
Rate: 15%
Royalties and fees for technical services generally face a 10 to 15 percent ceiling. The treaty includes an FTS regime parallel to royalties.
Permanent establishment
Construction threshold: more than 6 months
Dependent-agent analysis under the treaty includes specified habitual-conclusion rules common to India treaties.
Other treaty flags
Pension treatment is article-specific. The treaty distinguishes pensions from social-security-style payments.
Seeded article summaries
Article 4
Residence
Defines treaty residence under the 1991 wording as amended by the 2011 protocol.
Article 4 has been refined by the 2011 protocol. Residence analysis interacts with India's developing rules on Place-of-Effective-Management.
Article 5
Permanent Establishment
Sets the business-presence threshold including service-PE provisions.
The treaty includes both a construction-site threshold and a service-PE rule. Day-counting matters under the service-PE provision.
Article 7
Business Profits
Generally reserves business profits to the residence state in the absence of a PE.
Article 7 is the operating rule for cross-border services. Its protective effect is limited by the service-PE rule and FTS regime.
Article 10
Dividends
Caps source-country dividend withholding at a 15 percent ceiling.
Article 10 applies a 15 percent ceiling on dividends generally. India's 2020 shift on dividend taxation has changed how the article applies in practice.
Article 11
Interest
Limits source-country withholding on qualifying interest.
Article 11 produces a 15 percent general ceiling with carve-outs for qualifying government and central-bank interest.
Article 12
Royalties and Fees for Technical Services
Caps royalties and FTS at treaty ceilings.
Article 12 combines royalties and FTS. The FTS regime is one of the most-litigated aspects of India's treaty network.
Official text
Other treaties involving these jurisdictions
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- TreatyUS–AU treaty
- TreatyUS–IN treaty
- TreatyGB–AU treaty
- TreatyGB–IN treaty
- TreatyAU–CA treaty
- TreatyCA–IN treaty
- TreatyAU–JP treaty
- TreatyAU–SG treaty
Primary sources
- ATO: tax treatiesVerified 2026-05-20
- Income Tax Department of India - DTAA listVerified 2026-05-20
- OECD MLI matching databaseVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.