INTERNATIONAL TAX AGREEMENTS ACT 1953
Table of Provisions
- 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
