INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT (NO. 2) 1976 NO. 55, 1976 

INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT (NO. 2) 1976 NO. 55, 1976 
- TABLE OF PROVISIONS

1. Short title.  
2. Commencement.  
3. Interpretation.  
4. Ascertainment of Australian tax.  

INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT (No. 2) 1976 No. 55 of
1976
- SECT 1
Short title.

     INCOME  TAX  (INTERNATIONAL  AGREEMENTS)  AMENDMENT  ACT  (No. 2) 1976

                                 No. 55 of 1976
An Act to amend the Income Tax (International Agreements) Act 1953-1976.

  BE  IT  ENACTED by the Queen, and the Senate and House of Representatives of
the Commonwealth of Australia, as follows:-
Short title and citation.
  1. (1) This Act may be cited as the Income Tax (International Agreements)
Amendment Act (No. 2) 1976.*1*
  (2) The Income Tax (International Agreements) Act 1953-1975,*2* as amended
by the Income Tax (International Agreements) Amendment Act 1976,*3* is in this
Act referred to as the Principal Act.
  (3) Section 1 of the Income Tax (International Agreements) Amendment Act
1976 is amended by omitting sub-section (3).
  (4) The Principal Act, as amended by this Act, may be cited as the Income
Tax (International Agreements) Act 1953-1976.

INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT (No. 2) 1976 No. 55 of
1976
- SECT 2
Commencement.

  2. This Act shall come into operation on the day on which it receives the
Royal Assent.*1*

INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT (No. 2) 1976 No. 55 of
1976
- SECT 3
Interpretation.

  3. Section 3 of the Principal Act is amended by adding at the end of the
definition of ''Australian tax'' in sub-section (1) the words ''but does not
include health insurance levy imposed as such by any Act as assessed under
Part VIIB of the Assessment Act''.

INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT (No. 2) 1976 No. 55 of
1976
- SECT 4
Ascertainment of Australian tax.

  4. Section 15 of the Principal Act is amended by inserting in the definition
of ''the average rate of Australian tax'' in sub-section (1), after the words
''amount of income tax'', the words ''(other than health insurance levy
imposed as such by any Act as assessed under Part VIIB of the Assessment
Act)''.
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INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT (No. 2) 1976 No. 55 of
1976 - NOTES

                                     NOTES
1.  Act No. 55, 1976; assented to 4 June 1976.
2.  Act No. 82, 1953, as amended by No. 25, 1958; No. 88, 1959; Nos. 19 and
29, 1960; No. 71, 1963; No. 112, 1964; No. 105, 1965; No. 17, 1966; Nos. 39
and 86, 1967; No. 3, 1968; No. 24, 1969; No. 48, 1972; No. 11, 1973; No. 216,
1973 (as amended by No. 20, 1974); No. 129, 1974; and No. 119, 1975.
3.  Act No. 52, 1976.