Contents

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Interpretation ...................................................................................... 1

3AA...... Source of income from funds management activities ........................ 16

3A......... Alienation of real property through interposed entities ................... 17

4............ Incorporation of Assessment Act .................................................... 18

4AA...... Incorporation of Fringe Benefits Tax Assessment Act .................... 18

4A......... Treasurer to notify entry into force of agreements, exchanges of letters under agreements etc.              18

5............ The 2003 United Kingdom convention ............................................ 19

5A......... Previous United Kingdom agreements etc. ....................................... 19

6............ Convention with United States of America ...................................... 19

6AA...... Protocol with the United States of America ..................................... 20

6A......... Convention with Canada .................................................................. 20

6AB...... Protocol with Canada ....................................................................... 21

6B......... Agreement with New Zealand .......................................................... 21

6C......... New Zealand protocol ...................................................................... 22

7............ Agreement with Singapore ................................................................ 22

7A......... Protocol with Singapore ................................................................... 22

8............ Convention with Japan ..................................................................... 22

9............ The 2006 French convention ............................................................ 23

9A......... Previous French agreements etc. ....................................................... 23

10.......... Airline profits agreement with Italy ................................................. 23

10A....... Convention with Italy ...................................................................... 23

11.......... Agreement with the Federal Republic of Germany .......................... 24

11A....... Agreement with the Kingdom of the Netherlands ............................ 24

11AA.... Second protocol with the Kingdom of the Netherlands ................... 25

11B....... Airline profits agreement with the Hellenic Republic ...................... 25

11C....... Agreement with the Kingdom of Belgium ........................................ 25

11CA.... Protocol with the Kingdom of Belgium ............................................ 26

11D....... Agreement with the Republic of the Philippines ............................. 26

11E........ Agreement with the Swiss Federal Council ...................................... 26

11F........ Agreement with Malaysia ................................................................ 27

11FA..... First protocol with Malaysia ........................................................... 27

11FB..... Second protocol with Malaysia ........................................................ 28

11G....... Agreement with Sweden ................................................................... 28

11H....... Agreement with the Kingdom of Denmark ....................................... 28

11K....... Agreement with Ireland .................................................................... 29

11L........ Convention with the Republic of Korea ........................................... 29

11M...... The 2006 Norwegian convention ...................................................... 30

11MA... The 1982 Norwegian convention ...................................................... 30

11N....... Agreement with Malta ...................................................................... 30

11P........ The 2006 Finnish agreement ............................................................. 30

11PA..... Previous Finnish agreements etc. ...................................................... 31

11Q....... Airline profits agreement with the People's Republic of China ....... 31

11R....... Agreement with the Republic of Austria .......................................... 31

11S........ Agreement with the People's Republic of China ............................. 31

11T....... Agreement with the Independent State of Papua New Guinea ........ 32

11U....... Agreement with Thailand ................................................................. 32

11V....... Agreement with Sri Lanka ................................................................ 32

11W...... Agreement with Fiji .......................................................................... 32

11X....... Agreement with the Republic of Hungary ........................................ 33

11Y....... Agreement with Kiribati ................................................................... 33

11Z....... Agreement with the Republic of India .............................................. 33

11ZA.... Agreement with the Republic of Poland ........................................... 33

11ZB..... Agreement with the Republic of Indonesia ...................................... 33

11ZC..... Agreement with the Socialist Republic of Vietnam .......................... 34

11ZCA.. Exchange of Notes between Australia and the Socialist Republic of Vietnam          34

11ZD.... Agreement with the Kingdom of Spain ............................................ 34

11ZE..... Agreement with the Czech Republic ................................................ 34

11ZF..... Agreement with Taipei Economic and Cultural Office ..................... 34

11ZG.... Agreement with the Republic of South Africa ................................. 36

11ZGA. Protocol with the Republic of South Africa ..................................... 36

11ZH.... Agreement with the Slovak Republic ............................................... 36

11ZI...... Argentine agreement ......................................................................... 36

11ZJ...... Agreement with Romania ................................................................. 37

11ZK.... Agreement with Russia ..................................................................... 37

11ZL..... Agreement with Mexico ................................................................... 37

11ZM... Agreement with the British Virgin Islands ....................................... 37

11ZN.... Agreement with the Isle of Man ....................................................... 37

16.......... Rebates of excess tax on income included in assessable income ....... 37

17A....... Withholding tax ................................................................................. 38

18.......... Source of dividends ........................................................................... 39

20.......... Collection of tax due to the United States of America ..................... 39

21.......... Regulations ....................................................................................... 40

22.......... Application of this Act .................................................................... 41

23.......... Gathering and exchanging information .............................................. 41

24.......... Relief from double taxation where profits adjusted .......................... 42

Schedules                                                                                                                                    42

Schedule 1--2003 United Kingdom convention and notes                             42

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                                                                                         107

Schedule 2A--United States protocol                                                                      135

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 164

Schedule 3A--Canadian protocol                                                                               185

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                                                                                                                     200

Schedule 4A--The New Zealand protocol                                                             224

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                                          231

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    251

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 264

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                                                                                                                                     319

Schedule 9--The Commonwealth of Australia and the Federal Republic of Germany        323

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             344

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                                          367

Schedule 11--2006 French convention                                                                    370

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                                                                                                               419

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               422

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                            445

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                                                                        448

Schedule 15--Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income                                                                        472

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                                                                                                                     493

Schedule 16A--Malaysian protocol                                                                          517

Schedule 16B--second Malaysian protocol                                                         528

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                                                                                                                     536

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                                                                                         558

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                                                                            580

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               604

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                                                                                               627

Schedule 23--2006 Norwegian convention                                                           652

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 691

 

 

Notes to the International Tax Agreements Act 1953

Note 1

The International Tax Agreements Act 1953 as shown in this compilation comprises Act No. 82, 1953 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 18 June 1997 is not included in this compilation. For subsequent information see Table A.

Table of Acts

 

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Income Tax (International Agreements) Act 1953	82, 1953	11 Dec 1953	11 Dec 1953
Income Tax (International Agreements) Act 1958	25, 1958	21 May 1958	21 May 1958	S. 5(2)
Income Tax (International Agreements) Act 1959	88, 1959	2 Dec 1959	2 Dec 1959	--
Income Tax (International Agreements) Act 1960	19, 1960	20 May 1960	17 June 1960	S. 5
Income Tax (International Agreements) Act (No. 2) 1960	29, 1960	26 May 1960	23 June 1960	--
Income Tax (International Agreements) Act 1963	71, 1963	31 Oct 1963	9 May 1963	--
Income Tax (International Agreements) Act 1964	112, 1964	23 Nov 1964	23 Nov 1964	S. 4
Income Tax (International Agreements) Act 1965	105, 1965	14 Dec 1965	14 Dec 1965	--
Income Tax (International Agreements) Act 1966	17, 1966	18 May 1966	14 Feb 1966	S. 4
Income Tax (International Agreements) Act 1967	39, 1967	25 May 1967	25 May 1967	S. 2(2)
Income Tax (International Agreements) Act (No. 2) 1967	86, 1967	8 Nov 1967	1 Jan 1968	S. 5
Income Tax (International Agreements) Act 1968	3, 1968	8 May 1968	8 May 1968	Ss. 5(2) and 11
Income Tax (International Agreements) Act 1969	24, 1969	4 June 1969	4 June 1969	--
Income Tax (International Agreements) Act 1972	48, 1972	7 June 1972	7 June 1972	--
Income Tax (International Agreements) Act 1973	11, 1973	31 Mar 1973	31 Mar 1973	Ss. 4(2), 6(2) and (3)
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	31 Dec 1973	Ss. 9(1) and 10
Income Tax (International Agreements) Act 1974	129, 1974	6 Dec 1974	6 Dec 1974	Ss. 4(2), 5(2), (3) and 6(4)
Income Tax (International Agreements) Act 1975	119, 1975	11 Nov 1975	11 Nov 1975	S. 4
Income Tax (International Agreements) Amendment Act 1976	52, 1976	4 June 1976	4 June 1976	Ss. 5(2), 6(2), 7(2) and (3)
Income Tax (International Agreements) Amendment Act (No. 2) 1976	55, 1976	4 June 1976	4 June 1976	--
Income Tax Laws Amendment (Royalties) Act 1976	143, 1976	6 Dec 1976	6 Dec 1976	Ss. 8 and 9
Income Tax (International Agreements) Amendment Act 1977	134, 1977	10 Nov 1977	10 Nov 1977	--
Income Tax (Arrangements with the States) Act 1978	87, 1978	22 June 1978	22 June 1978	--
Income Tax (International Agreements) Amendment Act 1980	23, 1980	1 May 1980	1 May 1980	Ss. 5(2)-(4), 6(2), (3) and 9
Income Tax (International Agreements) Amendment Act (No. 2) 1980	127, 1980	17 Sept 1980	17 Sept 1980	Ss. 4(2), 5(2) and (3)
Income Tax (International Agreements) Amendment Act 1981	28, 1981	14 Apr 1981	14 Apr 1981	Ss. 4(2), 5(2), 6(2), 7(2) and 8(2)
Income Tax Laws Amendment Act (No. 2) 1981	110, 1981	24 June 1981	24 June 1981	--
Income Tax (International Agreements) Amendment Act (No. 2) 1981	143, 1981	21 Oct 1981	21 Oct 1981	--
Income Tax Laws Amendment Act (No. 3) 1981	154, 1981	26 Oct 1981	26 Oct 1981	--
Income Tax Laws (Medicare Levy) Amendment Act 1983	51, 1983	1 Oct 1983	1 Oct 1983	S. 4(2) and (3)
Income Tax (International Agreements) Amendment Act 1983	57, 1983	7 Oct 1983	7 Oct 1983	Ss. 5(2), 7(2), 8(2), 9(2)-(4), 10 (2)-(7), 11(2), 12(2) and (3)
Taxation Laws Amendment Act 1984	123, 1984	19 Oct 1984	Ss. 1 and 2: Royal Assent S. 319(1): 14 Feb 1983 (see s. 2(2)) Remainder: 14 Dec 1984	--
Income Tax (International Agreements) Amendment Act 1984	125, 1984	19 Oct 1984	19 Oct 1984	S. 3(2)
Taxation Laws Amendment Act (No. 3) 1985	168, 1985	16 Dec 1985	Part II (ss. 3-9): 1 Jan 1985 Part IV (ss. 12, 13), Part V (ss. 14, 15) and Part VI (ss. 16, 17): 1 July 1969 Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 4) 1985	173, 1985	16 Dec 1985	Ss. 4, 5 (3), 13, 17 and 20-22: 22 May 1986 (see s. 2 and Gazette 1986, No. S225) S. 5(1): 6 June 1985 S. 5(2): 1 Nov 1985 Remainder: Royal Assent	--
Taxation Laws Amendment Act 1986	46, 1986	24 June 1986	Part IV (ss. 31-41): 1 July 1986 Part V (ss. 42, 43): 28 Oct 1985 Remainder: Royal Assent	S. 29(2)
Taxation Laws Amendment (Foreign Tax Credits) Act 1986	51, 1986	24 June 1986	22 July 1986	S. 39
Taxation Laws Amendment Act (No. 3) 1986	112, 1986	4 Nov 1986	4 Nov 1986	--
Income Tax (International Agreements) Amendment Act (No. 2) 1989	165, 1989	19 Dec 1989	19 Dec 1989	S. 12 S. 13 (rep. by 121, 1990, s. 11)
as amended by
Taxation Laws Amendment (International Agreements) Act 1990	121, 1990	28 Dec 1990	(see 121, 1990 below)	--
Taxation Laws Amendment (International Agreements) Act 1990	121, 1990	28 Dec 1990	S. 8 and Part 3 (ss.10-12): 19 Dec 1989 (see s. 2(2)) Remainder: Royal Assent	Ss. 8(2) and (3)
Taxation Laws Amendment (Foreign Income) Act 1990	5, 1991	8 Jan 1991	8 Jan 1991	S. 64
Income Tax (International Agreements) Amendment Act 1991	96, 1991	26 June 1991	26 June 1991	--
Income Tax (International Agreements) Amendment Act (No. 2) 1991	214, 1991	24 Dec 1991	24 Dec 1991	--
Taxation Laws Amendment Act 1992	35, 1992	25 May 1992	25 May 1992	S. 78
Income Tax (International Agreements) Amendment Act 1992	139, 1992	23 Nov 1992	23 Nov 1992	S. 8
Taxation Laws Amendment Act (No. 5) 1992	224, 1992	24 Dec 1992	Part 3 (ss. 88-90): Royal Assent (a)	S. 90
Taxation Laws Amendment Act (No. 3) 1993	118, 1993	24 Dec 1993	Part 5 (ss. 117-120): Royal Assent (b)	Ss. 118 and 120
Income Tax (International Agreements) Amendment Act 1995	22, 1995	29 Mar 1995	29 Mar 1995	S. 3 (item 14)
International Tax Agreements Amendment Act 1995	127, 1995	14 Nov 1995	14 Nov 1995	--
Taxation Laws Amendment (International Tax  Agreements) Act 1996	39, 1996	9 Oct 1996	9 Oct 1996	--
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	Schedule 3 (item 103): 1 July 1997	--
International Tax Agreements Amendment Act (No. 1) 1997	80, 1997	18 June 1997	18 June 1997	Sch 1 (item 6) [see Table A]
Taxation Laws Amendment Act (No. 6) 1999	54, 1999	5 July 1999	Schedule 1 (items 34-36): 5 July 1999 (c)	Sch. 1 (item 36) [see Table A]
International Tax Agreements Amendment Act 1999	149, 1999	11 Nov 1999	Schedule 3 (items 2, 3); (d) Schedule 4 (items 2, 3): (d) Remainder: Royal Assent	--
International Tax Agreements Amendment Act (No. 1) 2000	100, 2000	6 July 2000	6 July 2000	--
Taxation Laws Amendment Act (No. 4) 2000	114, 2000	5 Sept 2000	Schedule 4 (items 43, 44): 1 July 1998 Remainder: Royal Assent	Sch. 1 (item 2) [see Table A]
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 30-35): (e)	--
International Tax Agreements Amendment Act (No. 1) 2002	59, 2002	3 July 2002	3 July 2002	Sch. 2 (item 5) [see Table A]
International Tax Agreements Amendment Act (No. 2) 2002	129, 2002	11 Dec 2002	Schedule 3 (items 4, 5): (f) Schedule 3 (item 6): (f) Remainder: Royal Assent	Sch. 3 (item 5) [see Table A]
International Tax Agreements Amendment Act 2003	123, 2003	5 Dec 2003	5 Dec 2003	--
New International Tax Arrangements (Managed Funds and Other Measures) Act 2005	21, 2005	21 Mar 2005	21 Mar 2005	Sch. 2 (item 2) [see Table A]
Offshore Petroleum (Repeals and Consequential Amendments) Act 2006	17, 2006	29 Mar 2006	Schedule 2 (item 43): 1 July 2008 (see s. 2(1) and F2008L02273)	--
International Tax Agreements Amendment Act (No. 1) 2006	100, 2006	14 Sept 2006	14 Sept 2006	Sch. 2 (item 7) [see Table A]
International Tax Agreements Amendment Act (No. 1) 2007	136, 2007	3 Sept 2007	3 Sept 2007	--
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 1 (items 206-211, 222, 224-226): Royal Assent	Sch. 1 (items 222, 224-226) [see Table A]
International Tax Agreements Amendment Act (No. 2) 2007	146, 2007	24 Sept 2007	24 Sept 2007	--
Statute Law Revision Act 2008	73, 2008	3 July 2008	Schedule 4 (items 360-365): 4 July 2008	--
International Tax Agreements Amendment Act (No. 1) 2008	102, 2008	3 Oct 2008	3 Oct 2008	--
International Tax Agreement Act (No. 2) 2008	111, 2008	31 Oct 2008	31 Oct 2008	--
Offshore Petroleum Amendment (Greenhouse Gas Storage) Act 2008	117, 2008	21 Nov 2008	Schedule 3 (item 16): 22 Nov 2008	--
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Schedule 5 (item 342): Royal Assent	--
International Tax Agreements Amendment Act (No. 1) 2009	105, 2009	8 Oct 2009	8 Oct 2009	--

(a)     The International Tax Agreements Act 1953 was amended by Part 3 (sections 88-90) only of the Taxation Laws Amendment Act (No. 5) 1992, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(b)    The International Tax Agreements Act 1953 was amended by Part 5 (sections 117-120) only of the Taxation Laws Amendment Act (No. 3) 1993, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(c)     The International Tax Agreements Act 1953 was amended by Schedule 1 (items 34 and 35) only of the Taxation Laws Amendment Act (No. 6) 1999, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(d)     Sections 2(2) and (3) of the International Tax Agreements Amendment Act 1999 provide as follows:

                 (2)   Items 2 and 3 of Schedule 3 commence immediately after the commencement of Schedule 1.

                 (3)   Items 2 and 3 of Schedule 4 commence immediately after the commencement of item 2 of Schedule 3.

(e)     Subsection 2(1) (items 36-39) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
36.  Schedule 12, item 30	Immediately after the commencement of section 38 of the Taxation Laws Amendment Act (No. 3) 1986	4 November 1986
37.  Schedule 12, item 31	Immediately after the commencement of section 10 to the Income Tax (International Agreements) Amendment Act (No. 2) 1989	19 December 1989
38.  Schedule 12, item 32	Immediately after the commencement of section 4 of the Income Tax (International Agreements) Amendment Act 1991	26 June 1991
39.  Schedule 12, items 33, 34 and 35	Immediately after the commencement of section 7 of the Income Tax (International Agreements) Amendment Act 1992	23 November 1992

(f)      Subsection 2(1) (items 5 and 6) of the International Tax Agreements Amendment Act (No. 2) 2002 provides as follows:

 

Provision(s)	Commencement	Date/Details
5.  Schedule 3, Part 2	Immediately after the commencement of the International Tax Agreements Amendment Act (No. 1) 2002	3 July 2002
6.  Schedule 3, Part 3	Immediately after the commencement of the International Tax Agreements Amendment Act (No. 1) 2000	6 July 2000

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected	How affected
Title .....................................	am. No. 22, 1995
S. 1 .....................................	am. No. 22, 1995
S. 3 .....................................	am. No. 25, 1958; No. 29, 1960; No. 105, 1965; No. 3, 1968; No. 24, 1969; No. 11, 1973; No. 129, 1974; Nos. 52, 55 and 143, 1976; No. 134, 1977; Nos. 23 and 127, 1980; Nos. 28, 143 and 154, 1981; Nos. 51 and 57, 1983; No. 125, 1984; Nos. 168 and 173, 1985; Nos. 46, 51 and 112, 1986; No. 165, 1989; No. 121, 1990; Nos. 5, 96 and 214, 1991; No. 139, 1992; Nos. 22 and 127, 1995; No. 39, 1996; No. 80, 1997; Nos. 54 and 149, 1999; No. 100, 2000; Nos. 59 and 129, 2002; No. 123, 2003; Nos. 17 and 100, 2006; Nos. 136, 143 and 146, 2007; Nos. 102, 111 and 117, 2008; No. 105, 2009
S. 3AA................................	ad. No. 21, 2005
S. 3A...................................	ad. No. 114, 2000
S. 4 .....................................	am. No. 3, 1968; No. 129, 1974; Nos. 28 and 110, 1981; No. 143, 2007
S. 4AA ...............................	ad. No. 22, 1995
S. 4A ..................................	ad. No. 165, 1989
S. 5 .....................................	rs. No. 3, 1968
	am. No. 129, 1974; No. 28, 1981
	rs. No. 123, 2003
S. 5A ..................................	ad. No. 23, 1980
	am. No. 165, 1989
	rs. No. 123, 2003
S. 6 .....................................	am. No. 216, 1973
	rs. No. 57, 1983
	am. No. 165, 1989; No. 129, 2002
S. 6AA................................	ad. No. 59, 2002
S. 6A ..................................	ad. No. 25, 1958
	am. No. 129, 1974
	rs. No. 127, 1980
	am. No. 28, 1981; No. 165, 1989; No. 129, 2002
S. 6AB.................................	ad. No. 129, 2002
S. 6B ..................................	ad. No. 29, 1960
	rs. No. 11, 1973
	am. No. 129, 1974; No. 28, 1981; No. 22, 1995
S. 6C...................................	ad. No. 100, 2006
S. 7 .....................................	rep. No. 19, 1960
	ad. No. 24, 1969
	am. No. 129, 1974; No. 28, 1981; No. 57, 1983; No. 165, 1989
S. 7A ..................................	ad. No. 165, 1989
S. 8 .....................................	rep. No. 19, 1960
	ad. No. 24, 1969
	am. No. 129, 1974; No. 165, 1989
	rs. No. 102, 2008
S. 9 .....................................	rep. No. 19, 1960
	ad. No. 24, 1969
	am. No. 129, 1974; No. 52, 1976; No. 165, 1989
	rs. No. 136, 2007
S. 9A ..................................	ad. No. 52, 1976
	am. No. 28, 1981; No. 165, 1989
	rs. No. 136, 2007
S. 9B ..................................	ad. No. 165, 1989
	rep. No. 136, 2007
S. 10 ...................................	rep. No. 19, 1960
	ad. No. 11, 1973
	am. No. 129, 1974; No. 57, 1983; No. 165, 1989
S. 10A ................................	ad. No. 57, 1983
	am. No. 165, 1989
S. 11 ...................................	rep. No. 19, 1960
	ad. No. 129, 1974
	am. No. 165, 1989
S. 11A ................................	ad. No. 52, 1976
	am. No. 165, 1989
S. 11AA .............................	ad. No. 112, 1986
	am. No. 165, 1989
Heading to s. 11B................	am. No. 129, 2002
S. 11B.................................	ad. No. 134, 1977
	am. No. 165, 1989; No. 129, 2002
S. 11C.................................	ad. No. 134, 1977
	am. No. 165, 1989
S. 11CA ..............................	ad. No. 125, 1984
	am. No. 165, 1989
S. 11D ................................	ad. No. 23, 1980
	am. No. 28, 1981; No. 165, 1989
S. 11E .................................	ad. No. 23, 1980
	am. No. 165, 1989
S. 11F .................................	ad. No. 28, 1981
	am. No. 57, 1983; No. 165, 1989
Heading to s. 11FA.............	am. No. 129, 2002
S. 11FA...............................	ad. No. 149, 1999
	am. No. 129, 2002; No. 143, 2007
S. 11FB...............................	ad. No. 129, 2002
	am. No. 143, 2007
S. 11G ................................	ad. No. 28, 1981
	am. No. 165, 1989
S. 11H ................................	ad. No. 143, 1981
	am. No. 165, 1989
S. 11J .................................	ad. No. 57, 1983
	am. No. 165, 1989
	rep. No. 139, 1992
Ss. 11K, 11L ......................	ad. No. 57, 1983
	am. No. 165, 1989
S. 11M.................................	ad. No. 57, 1983
	am. No. 165, 1989
	rs. No. 136, 2007
S. 11MA..............................	ad. No. 136, 2007
S. 11N ................................	ad. No. 125, 1984
	am. No. 165, 1989
S. 11P .................................	ad. No. 168, 1985
	am. No. 165, 1989
	rs. No. 146, 2007
S. 11PA...............................	ad. No. 100, 2000
	rs. No. 146, 2007
S. 11Q ................................	ad. No. 46, 1986
	am. No. 165, 1989
S. 11R ................................	ad. No. 112, 1986
	am. No. 165, 1989
S. 11S ................................	am. No. 165, 1989 (as rep. by No. 121, 1990)
	ad. No. 121, 1990
Ss. 11T, 11U ......................	ad. No. 165, 1989
Ss. 11V, 11W .....................	ad. No. 121, 1990
Ss. 11X, 11Y ......................	ad. No. 96, 1991
Ss. 11Z, 11ZA ...................	ad. No. 214, 1991
S. 11ZB...............................	ad. No. 139, 1992
S. 11ZC ..............................	ad. No. 139, 1992
S. 11ZCA ...........................	ad. No. 80, 1997
S. 11ZD ..............................	ad. No. 139, 1992
S. 11ZE ..............................	ad. No. 127, 1995
S. 11ZF...............................	ad. No. 39, 1996
S. 11ZG...............................	ad. No. 149, 1999
S. 11ZGA............................	ad. No. 111, 2008
Ss. 11ZH, 11ZI....................	ad. No. 149, 1999
S. 11ZJ................................	ad. No. 100, 2000
S. 11ZK...............................	ad. No. 59, 2002
S. 11ZL...............................	ad. No. 123, 2003
Ss. 11ZM, 11ZN..................	ad. No. 105, 2009
S. 12 ...................................	rs. No. 3, 1968
	am. No. 24, 1969; No. 11, 1973; No. 129, 1974; No. 52, 1976; No. 134, 1977; Nos. 23 and 127, 1980; Nos. 28 and 143, 1981; No. 57, 1983; No. 125, 1984; No. 168, 1985
	rep. No. 51, 1986
S. 13 ...................................	rs. No. 3, 1968
	am. No. 129, 1974; No. 23, 1980; No. 28, 1981
	rep. No. 51, 1986
S. 14 ...................................	rs. No. 19, 1960; No. 3, 1968
	rep. No. 51, 1986
S. 15 ...................................	rep. No. 19, 1960
	ad. No. 3, 1968
	am. No. 48, 1972; No. 129, 1974; No. 119, 1975; No. 55, 1976; No. 87, 1978; Nos. 28 and 154, 1981; No. 51, 1983; No. 173, 1985
	rep. No. 51, 1986
S. 16 ...................................	am. No. 25, 1958; No. 88, 1959; No. 19, 1960; No. 112, 1964; No. 17, 1966; No. 86, 1967
	rs. No. 3, 1968
	am. No. 129, 1974; No. 28, 1981; No. 73, 2008; No. 88, 2009
S. 17 ...................................	am. No. 88, 1959
	rep. No. 3, 1968
S. 17A ................................	ad. No. 88, 1959
	am. No. 86, 1967; No. 154, 1981; No. 173, 1985; No. 224, 1992; No. 59, 2002
S. 17B ................................	ad. No. 3, 1968
	am. No. 129, 1974; No. 28, 1981
	rep. No. 123, 2003
S. 18 ...................................	am. No. 28, 1981; No. 125, 1984
S. 19 ...................................	rep. No. 3, 1968
S. 19A ................................	ad. No. 71, 1963
	am. No. 39, 1967; No. 129, 1974
	rep. No. 57, 1983
S. 20 ...................................	am. No. 3, 1968; No. 129, 1974; No. 57, 1983; No. 123, 1984; No. 73, 2008
Ss. 21, 22 ...........................	am. No.129, 1974
S. 23....................................	ad. No. 100, 2006
S. 24....................................	ad. No. 143, 2007
Heading to The Schedules .	rep. No. 52, 1976
Heading to Schedules ........	ad. No. 52, 1976
Heading to First Schedule ..	rep. No. 52, 1976
Heading to Schedule 1 .......	ad. No. 52, 1976
	rs. No. 123, 2003
First Schedule ....................	rs. No. 3, 1968
Schedule 1 .........................	rs. No. 123, 2003
Schedule 1A ......................	ad. No. 23, 1980
	rep. No. 123, 2003
Heading to Second ............. Schedule	rep. No. 52, 1976
Heading to Schedule 2 .......	ad. No. 52, 1976
Schedule 2 .........................	rs. No. 57, 1983
	am. No. 100, 2000
Schedule 2A.......................	ad. No. 59, 2002
Heading to Third Schedule .	rep. No. 52, 1976
Heading to Schedule 3 .......	ad. No. 52, 1976
Third Schedule ...................	ad. No. 25, 1958
Schedule 3 .........................	rs. No. 127, 1980
Schedule 3A.......................	ad. No. 129, 2002
Heading to Fourth Schedule ........................................	rep. No. 52, 1976
Heading to Schedule 4 .......	ad. No. 52, 1976
Fourth Schedule .................	ad. No. 29, 1960
	rs. No. 11, 1973
Schedule 4 .........................	rs. No. 22, 1995
Schedule 4A.......................	ad. No. 100, 2006
Heading to Fifth Schedule ..	rep. No. 52, 1976
Heading to Schedule 5 .......	ad. No. 52, 1976
Fifth Schedule ....................	ad. No. 24, 1969
Schedule 5A ......................	ad. No. 165, 1989
Heading to Sixth Schedule .	rep. No. 52, 1976
Heading to Schedule 6 .......	ad. No. 52, 1976
	rs. No. 102, 2008
Sixth Schedule ...................	ad. No. 24, 1969
Schedule 6..........................	rs. No. 102, 2008
Heading to Seventh ............ Schedule	rep. No. 52, 1976
Heading to Schedule 7 .......	ad. No. 52, 1976
	rep. No. 136, 2007
Seventh Schedule ..............	ad. No. 24, 1969
Schedule 7..........................	rep. No. 136, 2007
Heading to Eighth Schedule ........................................	rep. No. 52, 1976
Heading to Schedule 8 .......	ad. No. 52, 1976
Eighth Schedule .................	ad. No. 11, 1973
Heading to Ninth Schedule .	rep. No. 52, 1976
Heading to Schedule 9 .......	ad. No. 52, 1976
Ninth Schedule ...................	ad. No. 129, 1974
Schedule 10 .......................	ad. No. 52, 1976
Schedule 10A ....................	ad. No. 112, 1986
Schedule 11 .......................	ad. No. 52, 1976
	rs. No. 136, 2007
Schedule 11A ....................	ad. No. 165, 1989
	rep. No. 136, 2007
Schedules 12, 13 ...............	ad. No. 134, 1977
Schedule 13A ....................	ad. No. 125, 1984
Schedules 14, 15 ...............	ad. No. 23, 1980
Schedule 16........................	ad. No. 28, 1981
Schedule 16A.....................	ad. No. 149, 1999
Schedule 16B......................	ad. No. 129, 2002
Schedule 17 .......................	ad. No. 28, 1981
Schedule 18 .......................	ad. No. 143, 1981
Schedule 19 .......................	ad. No. 57, 1983
	rep. No. 139, 1992
Schedules 20-22 ...............	ad. No. 57, 1983
Schedule 23........................	ad. No. 57, 1983
	rs. No. 136, 2007
Schedule 24 .......................	ad. No. 125, 1984
Schedule 25 .......................	ad. No. 168, 1985
	rs. No. 146, 2007
Schedule 25A.....................	ad. No. 100, 2000
	rep. No. 146, 2007
Schedule 26 .......................	ad. No. 46, 1986
Schedule 27 .......................	ad. No. 112, 1986
	am. No. 57, 2002
Schedule 28 .......................	ad. No. 121, 1990
Schedule 29 .......................	ad. No. 165, 1989
	am. No. 121, 1990; No. 57, 2002
Schedule 30 .......................	ad. No. 165, 1989
Schedule 31 .......................	ad. No. 121, 1990
Schedule 32 .......................	ad. No. 121, 1990
	am. No. 35, 1992
Schedule 33 .......................	ad. No. 96, 1991
Schedule 34 .......................	ad. No. 96, 1991
	am. No. 57, 2002
Schedules 35, 36 ...............	ad. No. 214, 1991
Schedule 37 .......................	ad. No. 139, 1992
	am. No. 57, 2002
Schedule 38 .......................	ad. No. 139, 1992
	am. No. 118, 1993; No. 80, 1997; No. 129, 2002
Schedule 38A.....................	ad. No. 80, 1997
Schedule 39 .......................	ad. No. 139, 1992
	am. No. 57, 2002
Schedule 40 .......................	ad. No. 127, 1995
Schedule 41........................	ad. No. 39, 1996
Schedule 42........................	ad. No. 149, 1999
Schedule 42A.....................	ad. No. 111, 2008
Schedules 43, 44................	ad. No. 149, 1999
Schedule 45........................	ad. No. 100, 2000
	am. No. 129, 2002
Schedule 46........................	ad. No. 59, 2002
Schedule 47 .......................	ad. No. 123, 2003
Schedules 48, 49................	ad. No. 105, 2009

Table A

Application, saving or transitional provisions

International Tax Agreements Amendment Act (No. 1) 1997 (No. 80, 1997)

Schedule 1

6  Application

The amendment made by item 4 of this Schedule applies to assessments in respect of income of the first year of income to which the Vietnamese agreement, as defined under subsection 3(1) of the International Tax Agreements Act 1953, applied and all later years of income.

Taxation Laws Amendment Act (No. 6) 1999 (No. 54, 1999)

Schedule 1

36  Application

The amendments made by this Schedule apply to spectrum licences obtained on or after 11 March 1998.

Taxation Laws Amendment Act (No. 4) 2000 (No. 114, 2000)

Schedule 1

2  Application

The amendment made by this Schedule applies to income, profits or gains from the alienation or disposition of shares or interests after 12 noon, by legal time in the Australian Capital Territory, on 27 April 1998.

International Tax Agreements Amendment Act (No. 1) 2002 (No. 59, 2002)

Schedule 2

5  Application of item 4

The amendment made by item 4 applies to the payment of a royalty made after the commencement of that item.

International Tax Agreements Amendment Act (No. 2) 2002 (No. 129, 2002)

Schedule 3

5  Application provision

Item 4 applies to interest paid on or after the date of entry into force of the protocol with the United States of America.

New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 (No. 21, 2005)

Schedule 2

2  Application

The amendments made by this Schedule apply, for any particular taxpayer, to assessments for the year of income of the taxpayer in which this Act receives the Royal Assent and later years of income.

International Tax Agreements Amendment Act (No. 1) 2006 (No. 100, 2006)

Schedule 2

7  Application

The amendments made by this Schedule apply to requests for the exchange of information made after the day on which this Act receives the Royal Assent.

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (No. 143, 2007)

Schedule 1

222  Application

Subject to items 223 and 224, the amendments made by this Schedule apply in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after the day on which this Act receives the Royal Assent.

224  Application rule for credits arising under the International Tax Agreements Act 1953

(1)        Despite the repeal of Division 19 of Part III of the Income Tax Assessment Act 1936, that Division continues to apply, after the commencement of this item, in relation to:

                     (a)  a determination made by a person under the Division before the commencement of this item; or

                     (b)  a credit to which the Division applied before the commencement of this item;

as if the repeal had not happened.

(2)        The Commissioner may make determinations under that Division as it so continues to apply.

(3)        Section 24 of the International Tax Agreements Act 1953, as inserted by item 211 of this Schedule, applies from the commencement of this item in relation to any income year.

225  Object

The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:

                     (a)  any act done or omitted to be done; or

                     (b)  any state of affairs existing; or

                     (c)  any period ending;

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

226  Making and amending assessments, and doing other things, in relation to past matters

Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):

                     (a)  making or amending an assessment (including under a provision that is itself repealed or amended);

                     (b)  exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

Example:    For the 2006‑07 income year, Smart Investor Pty Ltd, an Australian resident private investment company, has assessable foreign income in the passive income class on which it has paid foreign tax for which it wishes to claim a foreign tax credit. The company also has a tax loss for the year from its Australian investments. When it lodges its tax return for the year it does not elect to claim a deduction for any of the tax loss under section 79DA of the ITAA 1936, because the Australian tax payable on its passive foreign income equals the foreign tax it has paid.

                   In 2009 the amount of foreign tax payable in respect of some foreign rental income it had included in its return for the 2006‑07 year is reduced and Smart Investor receives a refund of the difference in foreign tax. Smart Investor Pty Ltd then applies to be able to make an election under section 79DA, that is, after the Tax Laws Amendment (2007 Measures No. 4) Act 2007 (which repeals section 79DA) receives Royal Assent. The Commissioner allows Smart Investor to submit an election to claim a deduction for so much of its 2006‑07 tax loss as to reduce the amount of Australian tax payable on its 2006‑07 assessable foreign income to the revised foreign tax paid, by the end of 2009.

                   Despite the repeal of section 79DA, item 226 allows the Commissioner to permit an election to be lodged after the return for 2006‑07 has been lodged, and to amend Smart Investor's assessment for that year, because these actions relate to a thing done, and periods ending, before the repeal of section 79DA applies.