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International Tax Agreements Act 1953
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C2010C00861
17 December 2010
-
26 June 2011
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Volume 1
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Interpretation
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 The 2003 United Kingdom convention
5A Previous United Kingdom agreements etc.
6 Convention with United States of America
6AA Protocol with the United States of America
6A Convention with Canada
6AB Protocol with Canada
6B The 2009 New Zealand convention
6C Previous New Zealand agreements
7 Agreement with Singapore
7A First protocol with Singapore
7B Second protocol with Singapore
8 Convention with Japan
9 The 2006 French convention
9A Previous French agreements etc.
10 Airline profits agreement with Italy
10A Convention with Italy
11 Agreement with the Federal Republic of Germany
11A Agreement with the Kingdom of the Netherlands
11AA Second protocol with the Kingdom of the Netherlands
11B Airline profits agreement with the Hellenic Republic
11C Agreement with the Kingdom of Belgium
11CA First protocol with the Kingdom of Belgium
11CB Second protocol with the Kingdom of Belgium
11D Agreement with the Republic of the Philippines
11E Agreement with the Swiss Federal Council
11F Agreement with Malaysia
11FA First protocol with Malaysia
11FB Second protocol with Malaysia
11G Agreement with Sweden
11H Agreement with the Kingdom of Denmark
11K Agreement with Ireland
11L Convention with the Republic of Korea
11M The 2006 Norwegian convention
11MA The 1982 Norwegian convention
11N Agreement with Malta
11P The 2006 Finnish agreement
11PA Previous Finnish agreements etc.
11Q Airline profits agreement with the People’s Republic of China
11R Agreement with the Republic of Austria
11S Agreement with the People’s Republic of China
11T Agreement with the Independent State of Papua New Guinea
11U Agreement with Thailand
11V Agreement with Sri Lanka
11W Agreement with Fiji
11X Agreement with the Republic of Hungary
11Y Agreement with Kiribati
11Z Agreement with the Republic of India
11ZA Agreement with the Republic of Poland
11ZB Agreement with the Republic of Indonesia
11ZC Agreement with the Socialist Republic of Vietnam
11ZCA Exchange of Notes between Australia and the Socialist Republic of Vietnam
11ZD Agreement with the Kingdom of Spain
11ZE Agreement with the Czech Republic
11ZF Agreement with Taipei Economic and Cultural Office
11ZG Agreement with the Republic of South Africa
11ZGA Protocol with the Republic of South Africa
11ZH Agreement with the Slovak Republic
11ZI Argentine agreement
11ZJ Agreement with Romania
11ZK Agreement with Russia
11ZL Agreement with Mexico
11ZM Agreement with the British Virgin Islands
11ZN Agreement with the Isle of Man
11ZO Agreement with Jersey
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
Schedule 1—2003 United Kingdom convention and notes
Schedule 2—Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 2A—United States protocol
Schedule 3—Convention between Australia and Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 3A—Canadian protocol
Schedule 4—Convention between Australia and New Zealand for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention of fiscal evasion
Schedule 5—Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 5A—Protocol amending the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 5B—The Second Singapore protocol
Schedule 6—Convention between Australia and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Schedule 8—Agreement between the Government of the Commonwealth of Australia and the Government of Italy for the Avoidance of Double Taxation of Income derived from International Air Transport
Schedule 9—The Commonwealth of Australia and the Federal Republic of Germany
Schedule 10—Agreement between Australia and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 10A—Second Protocol amending the Agreement between Australia and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income with Protocol
Schedule 11—2006 French convention
Schedule 12—Agreement between the Government of Australia and the Government of the Hellenic Republic for the Avoidance of Double Taxation of Income derived from International Air Transport
Schedule 13—Agreement between Australia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 13A—Protocol amending the Agreement between Australia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Canberra on 13 October 1977
Schedule 13B—The second Belgian protocol
Schedule 14—Agreement between the Government of Australia and the Government of the Republic of the Philippines for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 15—Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income
Schedule 16—Agreement between the Government of Australia and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 16A—Malaysian protocol
Schedule 16B—second Malaysian protocol
Schedule 17—Agreement between the Government of Australia and the Government of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 18—Agreement between the Government of Australia and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 20—Agreement between the Government of Australia and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Schedule 21—Convention between Australia and the Republic of Italy for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 22—Convention between the Government of Australia and the Government of the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 23—2006 Norwegian convention
Schedule 24—Agreement between Australia and Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
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Volume 2
Schedule 25—2006 Finnish agreement
Schedule 26—Agreement between the Government of Australia and the Government of the People’s Republic of China for the Avoidance of Double Taxation of Income and Revenues derived by Air Transport Enterprises from International Air Transport
Schedule 27—Agreement between Australia and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 28—Agreement between the Government of Australia and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 29—Agreement between Australia and the Independent State of Papua New Guinea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 30—Agreement between Australia and the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 31—Agreement between Australia and the Democratic Socialist Republic of Sri Lanka for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 32—Agreement between Australia and Fiji for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 33—Agreement between Australia and the Republic of Hungary for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 34—Agreement between Australia and the Republic of Kiribati for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 35—Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 36—Agreement between Australia and the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 37—Agreement between the Government of Australia and the Government of the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Schedule 38—Agreement between the Government of Australia and the Government of the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 38A—Exchange of Notes between the Government of Australia and the Government of the Socialist Republic of Vietnam amending the Agreement between the Government of Australia and the Government of the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Schedule 39—Agreement between Australia and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Schedule 40—Agreement between Australia and the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Schedule 41—Taipei agreement
Schedule 42—South African agreement
Schedule 42A—South African protocol
Schedule 43—Slovak agreement
Schedule 44—Argentine agreement
Schedule 45—Romanian agreement
Schedule 46—Russian agreement
Schedule 47—Mexican agreement and protocol
Schedule 48—The British Virgin Islands agreement
Schedule 49—The Isle of Man agreement
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Schedule 50—The Jersey agreement
Notes to the STYLEREF ShortT \* MERGEFORMAT International Tax Agreements Act 1953
