Income Tax (International Agreements)

No. 105 of 1965

An Act to amend the Income Tax (International Agreements) Act 1953-1964.

[Assented to 14 December, 1965]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Income Tax (International Agreements) Act 1965.

(2.) The Income Tax (International Agreements) Act 1953–1964, as amended by this Act, may be cited as the Income Tax (International Agreements) Act 1953-1965.

Commencement.

2. This Act shall come into operation on the day on which the Income Tax Assessment Act 1965 comes into operation.

Definitions.

3. Section 3 of the Income Tax (International Agreements) Act 1953–1964 is amended by omitting from sub-section (1.) the definition of “Australian tax” and inserting in its stead the following definition:—

“‘Australian tax’ means income tax or income tax and social services contribution imposed as such by any Act:”.