Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 11AA

             (1)  Subject to this Act, on and after the date of entry into force of the second Netherlands protocol, the provisions of the protocol, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law in relation to tax in respect of:

                     (a)  income, being income to which subparagraph (1)(a) of Article 3 of the protocol applies, of any year of income commencing on or after 1 July 1988; and

                     (b)  income, being income to which subparagraph (1)(b) of Article 3 of the protocol applies, of any year of income commencing on or after 1 July 1986.