INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 5 Current agreements have the force of law
INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 5
Current agreements have the force of law(1) Subject to this Act, on and after the date of entry into force of a provision of an agreement mentioned below, the provision has the force of law according to its tenor.
Note 1: The table also lists some provisions of this Act that relate to the agreement.
Note 2: Some current agreements are given the force of law by other provisions of this Act.
Current agreements | |
Agreement | Related provisions |
Argentine agreement | section 11ZI |
Aruban agreement | nil |
Belgian protocol (No. 1) | section 11C |
Belgian protocol (No. 2) | section 11C |
British Virgin Islands agreement | nil |
Canadian protocol (No. 1) | section 6A |
nil | |
Chinese agreement | section 11S |
Cook Islands agreement | nil |
Czech agreement | nil |
Fijian agreement | nil |
Finnish agreement | nil |
French convention | nil |
German agreement | nil |
Greek airline profits agreement | nil |
Guernsey agreement | nil |
Hungarian agreement | nil |
Icelandic convention | nil |
Indian agreement | section 11J |
Indian protocol (No. 1) | section 11J |
Indonesian agreement | nil |
Isle of Man agreement | nil |
Israeli convention | nil |
Italian airline profits agreement | nil |
Japanese convention | nil |
Jersey agreement | nil |
Kiribati agreement | nil |
Malaysian protocol (No. 1) | |
Malaysian protocol (No. 2) | |
Malaysian protocol (No. 3) | section 11F |
Marshall Islands agreement | nil |
Mauritius agreement | nil |
Mexican agreement | nil |
Multilateral Convention | nil |
Netherlands agreement | section 11A |
Netherlands protocol (No. 2) | section 11A |
New Zealand convention | section 6B |
Norwegian convention | nil |
Papua New Guinea agreement | nil |
Polish agreement | section 11ZA |
nil | |
Russian agreement | nil |
Samoan agreement | nil |
Singaporean protocol (No. 1) | section 7 |
Singaporean protocol (No. 2) | section 7 |
Slovak agreement | nil |
South African agreement | nil |
South African protocol (No. 2) | nil |
Spanish agreement | nil |
Sri Lankan agreement | nil |
Swiss convention | nil |
Taipei agreement | section 11ZF |
Thai agreement | nil |
Turkish convention | nil |
United Kingdom convention | nil |
United States convention | |
United States protocol (No. 1) | |
Vietnamese agreement | nil |
Vietnamese notes (No. 1) | section 11ZCA |
(2) Subsection (1) does not apply to Article 23 of the United States convention (as amended by the United States protocol (No. 1)).
(3) The operation of a provision of an agreement provided for by
subsection (1) is subject to anything inconsistent with the provision
contained in a law of the Commonwealth, or of a State or Territory, that
imposes a tax other than Australian tax, unless expressly provided otherwise
in that law.