"Table of legislation" [2017] ELECD 1062; in Littlewood, Michael; Elliffe, Craig (eds), "Capital Gains Taxation" (Edward Elgar Publishing, 2017) xxiv

Book Title: Capital Gains Taxation

Editor(s): Littlewood, Michael; Elliffe, Craig

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781784716011

Section Title: Table of legislation

Number of pages: 13

Extract:

Table of legislation
Treaties, Conventions and other Income Tax Assessment Act 1936 ... 2,
International Instruments 126
Div 6 .......................................... 126
Australian­New Zealand Double Pt IIIA ................................... 2, 114
Taxation Agreement Pt IVA .................................. 23, 137
(2010) .................................... 107 s 6(1) .......................................... 116
Art 13(5) .................................... 103 s 25A ................................. 113, 115
Art 13(7) .................................... 103 s 26(a) ........................................ 113
Council Directive (EU) 2016 s 26AAA ................... 113, 115, 131
Art 5 ........................................... 245 Income Tax Assessment Act
First Protocol to the India­Singapore 1997 ...................... 116, 125, 138
Tax Treaty of 1994 Div 40 ........................................ 124
Art 3 ........................................... 226 Div 114 .............................. 126, 129
Hong Kong­New Zealand Double Div 115 .............................. 125, 127
Taxation Agreement Div 121 ...................................... 138
(2011) .................................... 103 Div 125 ...................................... 137
Art 2(2) ...................................... 103 Div 130 ...................................... 118
India­France Double Taxation Div 134 ...................................... 118
Agreement (1992) ................. 231 Div 149 .............................. 126, 138
India­Mauritius Double Taxation Div 152 .................................. 4, 128
Agreement (1982) ............. 224­7 Div 855 ...................................... 116
Art 1 ........................................... 226 Pt 3.1 ............................. 8, 114, 116
Art 2 ........................................... 226 Pt 3.3 ............................. 8, 114, 116
Art 3 ........................................... 226 s 6-5 ............................................. 12
Art 5 ........................................... 226 s 6-5(3) ................................ 24, 137
Singapore­India Double Taxation s 102-5 ............................... 127, 138
Agreement (1994) s 102-10 ..................................... 138
Art 6 ........................................... 226 s 102-15 ............................... 18, 132
s 102-20 ..................................... 117
s 103-20 ..................................... 130
National Legislation s 104-10 ............................. 117, 126
s 104-10(1) ................................ 117
Australia s 104-10(3) ................................ 118
Double Taxation Relief (Australia) s 104-10(5) ................................ 118
Order 1972 ............................ 103 s 104-10(6) ................................ 118
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