Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsIn this Division:
"departing Australia superannuation payment" has the meaning given by section 301-170 of the Income Tax Assessment Act 1997 .
"dividend" includes part of a dividend.
"double tax agreement" means an agreement within the meaning of the International Tax Agreements Act 1953 .
"double tax country" has the meaning given by regulation 39A.
"excess untaxed roll-over amount" has the meaning given by section 306-15 of the Income Tax Assessment Act 1997 .
"interest" means any amount that is, or is taken to consist of, interest for Division 11A of Part III of the Income Tax Assessment Act 1936 .
"international tax sharing treaty" has the same meaning as in subsection 136AA (1) of the Income Tax Assessment Act 1936 .
"other party" , to a double tax agreement or international tax sharing treaty, means:
(a) if the agreement or treaty was made between Australia and another country -- the other country; and
(b) if the agreement or treaty was made between the government of Australia and the government of another country -- the other country.
"tax sharing country" has the meaning given by regulation 39B.