Commonwealth Numbered Acts

INCOME TAX LAWS AMENDMENT (ROYALTIES) ACT 1976 No. 143 of 1976 - SECT 9

9. It is hereby declared that the amendments made by this Act are enacted for
the avoidance of doubt and, in particular, shall not be taken as implying
that the definition of the expression ''royalty'' in sub-section 6 (1) of the
Income Tax Assessment Act 1936 as in force at any time during the period that
commenced on 1 July 1968 and ended immediately before the commencement of this
Act did not apply for the purposes of the application of the Income Tax 
Assessment Act 1936 , or of the Income Tax (International Agreements) Act
1953, as amended and in force at any time during that period-

   (a)  in relation to payments made to residents of countries other than the
        United Kingdom; or

(b) in relation to the expression ''royalties'' as used in a provision of an
agreement with respect to taxes on income entered into between Australia and a
country other than the United Kingdom where that expression is not given by
that agreement a different meaning in that provision.
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