Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 11FB

             (1)  Subject to this Act, on and after the date of entry into force of the second Malaysian protocol, the provisions of that protocol, so far as those provisions affect Australian tax, have, and are taken to have had, the force of law according to their tenor.

             (2)  Nothing in section 170 of the Income Tax Assessment Act 1936 prevents the amendment of an assessment made before the commencement of this section for the purpose of giving effect to the second Malaysian protocol.

             (3)  Nothing in former Division 19 of Part III of the Income Tax Assessment Act 1936 prevents the amendment of a determination made, or taken to have been made, under that Division before the commencement of this section for the purpose of giving effect to the second Malaysian protocol.