Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 11CA

             (1)  Subject to this Act, on and after the date of entry into force of the Belgian protocol, the provisions of the protocol, so far as those provisions affect Australian tax, have the force of law in relation to tax in respect of income of any year of income commencing on or after 1 July in the calendar year immediately following that in which the protocol enters into force.