Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953

TABLE OF PROVISIONS

           Long Title

   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.     Agreement with New Zealand  
   6C.     New Zealand protocol  
   7.      Agreement with Singapore  
   7A.     Protocol with Singapore  
   8.      Agreement 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.   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  
   11ZH.   Agreement with the Slovak Republic  
   11ZI.   Argentine agreement  
   11ZJ.   Agreement with Romania  
   11ZK.   Agreement with Russia  
   11ZL.   Agreement with Mexico  
   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  
           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 Agreement between the Government of Australia and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
           SCHEDULE 4A The New Zealand protocol
           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 6 Agreement between the Commonwealth of 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 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
           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 43 Slovak agreement
           SCHEDULE 44 Argentine agreement
           SCHEDULE 45 Romanian agreement
           SCHEDULE 46 Russian agreement
           SCHEDULE 47 Mexican agreement and protocol