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International Tax Agreements Act 1953
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C2023C00108 C43
29 June 2023
-
07 April 2024
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Table of contents
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1 Short title
2 Commencement
3 Interpretation
3AAA Definitions—current agreements
3AAB Definitions—agreements for earlier periods
3AA Source of income from funds management activities
3A Alienation of real property through interposed entities
4 Incorporation of Assessment Act
4AA Incorporation of Fringe Benefits Tax Assessment Act
4A Treasurer to notify entry into force of agreements, exchanges of letters under agreements etc.
5 Current agreements have the force of law
5A Earlier agreements continue to have the force of law
6 Convention with United States of America
6A Convention with Canada
6B Convention with New Zealand
7 Agreement with Singapore
10A Convention with Italy
11 Earlier agreement with Germany
11A Agreement with the Netherlands
11C Agreement with Belgium
11D Agreement with the Philippines
11E Earlier agreement with Switzerland
11F Agreement with Malaysia
11FA First protocol with Malaysia
11FB Second protocol with Malaysia
11G Agreement with Sweden
11H Agreement with Denmark
11J Agreement with India
11K Agreement with Ireland
11L Convention with Korea
11N Agreement with Malta
11Q Airline profits agreement with China
11R Agreement with Austria
11S Agreement with China
11ZA Agreement with Poland
11ZCA Exchange of Notes between Australia and Vietnam
11ZF Agreement with Taipei Economic and Cultural Office
11ZI Argentine agreement
16 Rebates of excess tax on income included in assessable income
17A Withholding tax
18 Source of dividends
20 Collection of tax due to the United States of America
21 Regulations
22 Application of this Act
23 Gathering and exchanging information
24 Relief from double taxation where profits adjusted
Schedules
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Schedule 1—Taipei agreement
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
