Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 11E

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

                     (a)  in relation to withholding tax--in respect of dividends or interest derived on or after 1 January 1979 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 1979 and of a subsequent year of income in relation to which the agreement remains effective.