Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Interpretation  
   3AAA.   Definitions--current agreements  
   3AAB.   Definitions--agreements for earlier periods  
   3AA.    Source of income from funds management activities  
   3A.     Alienation of real property through interposed entities  
   4.      Incorporation of Assessment Act  
   4AA.    Incorporation of Fringe Benefits Tax Assessment Act  
   4A.     Treasurer to notify entry into force of agreements, exchanges of letters under agreements etc.  
   5.      Current agreements have the force of law  
   5A.     Earlier agreements continue to have the force of law  
   6.      Convention with United States of America  
   6A.     Convention with Canada  
   6B.     Convention with New Zealand  
   7.      Agreement with Singapore  
   10A.    Convention with Italy  
   11.     Earlier agreement with Germany  
   11A.    Agreement with the Netherlands  
   11C.    Agreement with Belgium  
   11D.    Agreement with the Philippines  
   11E.    Earlier agreement with Switzerland  
   11F.    Agreement with Malaysia  
   11FA.   First protocol with Malaysia  
   11FB.   Second protocol with Malaysia  
   11G.    Agreement with Sweden  
   11H.    Agreement with Denmark  
   11J.    Agreement with India  
   11K.    Agreement with Ireland  
   11L.    Convention with Korea  
   11N.    Agreement with Malta  
   11Q.    Airline profits agreement with China  
   11R.    Agreement with Austria  
   11S.    Agreement with China  
   11ZA.   Agreement with Poland  
   11ZCA.  Exchange of Notes between Australia and Vietnam  
   11ZF.   Agreement with Taipei Economic and Cultural Office  
   11ZI.   Argentine agreement  
   16.     Rebates of excess tax on income included in assessable income  
   17A.    Withholding tax  
   18.     Source of dividends  
   20.     Collection of tax due to the United States of America  
   21.     Regulations  
   22.     Application of this Act  
   23.     Gathering and exchanging information  
   24.     Relief from double taxation where profits adjusted  
           SCHEDULE 1 Taipei agreement