Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 11ZCA

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

             (2)  The Commissioner may amend an assessment made before the date of entry into force of the Vietnamese notes for the purpose of giving effect to subsection (1).