Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 11ZA

             (1)  Subject to this Act, on and after the date of entry into force of the Polish agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law according to their tenor.

             (2)  The provisions of the Polish agreement do not have the effect of subjecting to Australian tax any interest or royalties paid by a resident of Australia to a resident of Poland that, apart from that agreement, would not be subject to Australian tax.