INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 11 Earlier agreement with Germany

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 11

  (1)   Subject to this Act, the provisions of the German 1972 agreement, so far as those provisions affect Australian tax, continue to have the force of law:

  (a)   in relation to withholding tax--in respect of dividends or interest derived on or after 1   July 1971 and in relation to which the agreement remains effective; and

  (b)   in relation to tax other than withholding tax--in respect of income of the year of income that commenced on 1   July 1971 and of a subsequent year of income in relation to which the agreement remains effective.

  (2)   For the purposes of the Assessment Act, income that:

  (a)   is derived by a person who is a resident of the Federal Republic of Germany for the purposes of the German 1972 agreement; and

  (b)   is income in relation to which the agreement remains effective; and

  (c)   is income that, under Articles 6 to 8 and 10 to 16 of the agreement, may be taxed in Australia;

is taken to be derived from sources in Australia.