Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 8

             (1)  Subject to this Act, on and after the date of entry into force of the 2008 Japanese convention, the provisions of the convention have the force of law according to their tenor.

             (2)  The provisions of the 1969 Japanese agreement, so far as those provisions affect Australian tax, continue to have the force of law in relation to tax in respect of income in relation to which the agreement remains effective.

Note:          Paragraph 5 of Article 31 of the 2008 Japanese convention preserves the operation of Article 15 of the 1969 Japanese agreement (which provides that the income received in respect of teaching or conducting research by visiting professors and teachers is exempt from tax in the country where the teaching or research activities are conducted). This applies to individuals who are entitled to the benefit at the time when the 2008 Japanese convention enters into force. The benefit is preserved until the individual concerned would have ceased to be entitled to it under the 1969 Japanese agreement.