Income Tax (International Agreements)

No. 48 of 1972

An Act to amend section 15 of the Income Tax (International Agreements) Act 1953–1969.

[Assented to 7 June 1972]

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 1972.

(2.) The Income Tax (International Agreements) Act 1953–1969, as amended by this Act, may be cited as the Income Tax (International Agreements) Act 1953–1972.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Ascertainment of Australian tax.

3 Section 15 of the Income Tax (International Agreements) Act 1953–1969 is amended—

(a) by inserting in sub-section (4.), after the word “forty-six”, the words “or section forty-six a”; and

(b) by inserting in paragraph (c) of sub-section (5.), after the word “forty-six”, the words “or sub-section (6.) of section forty-six a”.