Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - NOTES

No. 82, 1953

Compilation No. 44

Compilation date: 8 April 2024

Includes amendments: Act No. 18, 2024

Registered: 11 April 2024

About this compilation

This compilation

This is a compilation of the International Tax Agreements Act 1953 that shows the text of the law as amended and in force on 8 April 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

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

Schedules 

Schedule 1--Taipei agreement

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section  15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2--Abbreviation key

 

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub-subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev ... ) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub-Ch = Sub-Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3--Legislation history

 

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Income Tax (International Agreements) Act 1953	82, 1953	11 Dec 1953	11 Dec 1953
Income Tax (International Agreements) Act 1958	25, 1958	21 May 1958	21 May 1958	s. 5(2)
Income Tax (International Agreements) Act 1959	88, 1959	2 Dec 1959	2 Dec 1959	--
Income Tax (International Agreements) Act 1960	19, 1960	20 May 1960	17 June 1960	s. 5
Income Tax (International Agreements) Act (No. 2) 1960	29, 1960	26 May 1960	23 June 1960	--
Income Tax (International Agreements) Act 1963	71, 1963	31 Oct 1963	9 May 1963	--
Income Tax (International Agreements) Act 1964	112, 1964	23 Nov 1964	23 Nov 1964	s. 4
Income Tax (International Agreements) Act 1965	105, 1965	14 Dec 1965	14 Dec 1965	--
Income Tax (International Agreements) Act 1966	17, 1966	18 May 1966	14 Feb 1966	s. 4
Income Tax (International Agreements) Act 1967	39, 1967	25 May 1967	25 May 1967	s. 2(2)
Income Tax (International Agreements) Act (No. 2) 1967	86, 1967	8 Nov 1967	1 Jan 1968	s. 5
Income Tax (International Agreements) Act 1968	3, 1968	8 May 1968	8 May 1968	ss. 5(2) and 11
Income Tax (International Agreements) Act 1969	24, 1969	4 June 1969	4 June 1969	--
Income Tax (International Agreements) Act 1972	48, 1972	7 June 1972	7 June 1972	--
Income Tax (International Agreements) Act 1973	11, 1973	31 Mar 1973	31 Mar 1973	ss. 4(2), 6(2) and (3)
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	31 Dec 1973	ss. 9(1) and 10
Income Tax (International Agreements) Act 1974	129, 1974	6 Dec 1974	6 Dec 1974	ss. 4(2), 5(2), (3) and 6(4)
Income Tax (International Agreements) Act 1975	119, 1975	11 Nov 1975	11 Nov 1975	s. 4
Income Tax (International Agreements) Amendment Act 1976	52, 1976	4 June 1976	4 June 1976	ss. 5(2), 6(2), 7(2) and (3)
Income Tax (International Agreements) Amendment Act (No. 2) 1976	55, 1976	4 June 1976	4 June 1976	--
Income Tax Laws Amendment (Royalties) Act 1976	143, 1976	6 Dec 1976	6 Dec 1976	ss. 8 and 9
Income Tax (International Agreements) Amendment Act 1977	134, 1977	10 Nov 1977	10 Nov 1977	--
Income Tax (Arrangements with the States) Act 1978	87, 1978	22 June 1978	22 June 1978	--
Income Tax (International Agreements) Amendment Act 1980	23, 1980	1 May 1980	1 May 1980	ss. 5(2)-(4), 6(2), (3) and 9
Income Tax (International Agreements) Amendment Act (No. 2) 1980	127, 1980	17 Sept 1980	17 Sept 1980	ss. 4(2), 5(2) and (3)
Income Tax (International Agreements) Amendment Act 1981	28, 1981	14 Apr 1981	14 Apr 1981	ss. 4(2), 5(2), 6(2), 7(2) and 8(2)
Income Tax Laws Amendment Act (No. 2) 1981	110, 1981	24 June 1981	24 June 1981	--
Income Tax (International Agreements) Amendment Act (No. 2) 1981	143, 1981	21 Oct 1981	21 Oct 1981	--
Income Tax Laws Amendment Act (No. 3) 1981	154, 1981	26 Oct 1981	26 Oct 1981	--
Income Tax Laws (Medicare Levy) Amendment Act 1983	51, 1983	1 Oct 1983	1 Oct 1983	s. 4(2) and (3)
Income Tax (International Agreements) Amendment Act 1983	57, 1983	7 Oct 1983	7 Oct 1983	ss. 5(2), 7(2), 8(2), 9(2)-(4), 10 (2)-(7), 11(2), 12(2) and (3)
Taxation Laws Amendment Act 1984	123, 1984	19 Oct 1984	ss. 1 and 2: Royal Assent s. 319(1): 14 Feb 1983 (see s. 2(2)) Remainder: 14 Dec 1984	--
Income Tax (International Agreements) Amendment Act 1984	125, 1984	19 Oct 1984	19 Oct 1984	s. 3(2)
Taxation Laws Amendment Act (No. 3) 1985	168, 1985	16 Dec 1985	Part II (ss. 3-9): 1 Jan 1985 Part IV (ss. 12, 13), Part V (ss. 14, 15) and Part VI (ss. 16, 17): 1  July 1969 Remainder: Royal Assent	--
Taxation Laws Amendment Act (No. 4) 1985	173, 1985	16 Dec 1985	ss. 4, 5 (3), 13, 17 and 20-22: 22 May 1986 (see s. 2 and Gazette 1986, No. S225) s. 5(1): 6 June 1985 s. 5(2): 1 Nov 1985 Remainder: Royal Assent	--
Taxation Laws Amendment Act 1986	46, 1986	24 June 1986	Part IV (ss. 31-41): 1 July 1986 Part V (ss. 42, 43): 28 Oct 1985 Remainder: Royal Assent	s. 29(2)
Taxation Laws Amendment (Foreign Tax Credits) Act 1986	51, 1986	24 June 1986	22 July 1986	s. 39
Taxation Laws Amendment Act (No. 3) 1986	112, 1986	4 Nov 1986	4 Nov 1986	--
Income Tax (International Agreements) Amendment Act (No. 2) 1989	165, 1989	19 Dec 1989	19 Dec 1989	s. 12 s. 13 (rep. by 121, 1990, s. 11)
as amended by
Taxation Laws Amendment (International Agreements) Act 1990	121, 1990	28 Dec 1990	(see 121, 1990 below)	--
Taxation Laws Amendment (International Agreements) Act 1990	121, 1990	28 Dec 1990	s. 8 and Part 3 (ss. 10-12): 19 Dec 1989 (see s. 2(2)) Remainder: Royal Assent	ss. 8(2) and (3)
Taxation Laws Amendment (Foreign Income) Act 1990	5, 1991	8 Jan 1991	8 Jan 1991	s. 64
Income Tax (International Agreements) Amendment Act 1991	96, 1991	26 June 1991	26 June 1991	--
Income Tax (International Agreements) Amendment Act (No. 2) 1991	214, 1991	24 Dec 1991	24 Dec 1991	--
Taxation Laws Amendment Act 1992	35, 1992	25 May 1992	25 May 1992	s. 78
Income Tax (International Agreements) Amendment Act 1992	139, 1992	23 Nov 1992	23 Nov 1992	s. 8
Taxation Laws Amendment Act (No. 5) 1992	224, 1992	24 Dec 1992	s 89 and 90: 24 Dec 1992 (s 2(1))	s 90
Taxation Laws Amendment Act (No. 3) 1993	118, 1993	24 Dec 1993	s 118-120: 24 Dec 1993 (s 2(1))	s 118 and 120
Income Tax (International Agreements) Amendment Act 1995	22, 1995	29 Mar 1995	29 Mar 1995	s. 3 (item 14)
International Tax Agreements Amendment Act 1995	127, 1995	14 Nov 1995	14 Nov 1995	--
Taxation Laws Amendment (International Tax Agreements) Act 1996	39, 1996	9 Oct 1996	9 Oct 1996	--
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	Schedule 3 (item 103): 1 July 1997	--
International Tax Agreements Amendment Act (No. 1) 1997	80, 1997	18 June 1997	18 June 1997	Sch. 1 (item 6)
Taxation Laws Amendment Act (No. 6) 1999	54, 1999	5 July 1999	Sch 1 (items 34-36): 5 July 1999 (s 2(1))	Sch 1 (item 36)
International Tax Agreements Amendment Act 1999	149, 1999	11 Nov 1999	11 Nov 1999 (s 2)	--
International Tax Agreements Amendment Act (No. 1) 2000	100, 2000	6 July 2000	6 July 2000	--
Taxation Laws Amendment Act (No. 4) 2000	114, 2000	5 Sept 2000	Schedule 4 (items 43, 44): 1 July 1998 Remainder: Royal Assent	Sch. 1 (item 2)
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 30): 4 Nov 1986 (s 2(1) item 36) Sch 12 (item 31): 19 Dec 1989 (s 2(1) item 37) Sch 12 (item 32): 26 June 1991 (s 2(1) item 38) Sch 12 (items 33-35): 23 Nov 1992 (s 2(1) item 39)	--
International Tax Agreements Amendment Act (No. 1) 2002	59, 2002	3 July 2002	3 July 2002	Sch. 2 (item 5)
International Tax Agreements Amendment Act (No. 2) 2002	129, 2002	11 Dec 2002	Sch 3 (items 4, 5): 3 July 2002 (s 2(1) item 5) Sch 3 (item 6): 6 July 2000 (s 2(1) item 6)	Sch 3 (item 5)
International Tax Agreements Amendment Act 2003	123, 2003	5 Dec 2003	5 Dec 2003	--
New International Tax Arrangements (Managed Funds and Other Measures) Act 2005	21, 2005	21 Mar 2005	21 Mar 2005	Sch. 2 (item 2)
Offshore Petroleum (Repeals and Consequential Amendments) Act 2006	17, 2006	29 Mar 2006	Schedule 2 (item 43): 1 July 2008 (see s. 2(1) and F2008L02273)	--
International Tax Agreements Amendment Act (No. 1) 2006	100, 2006	14 Sept 2006	14 Sept 2006	Sch. 2 (item 7)
International Tax Agreements Amendment Act (No. 1) 2007	136, 2007	3 Sept 2007	3 Sept 2007	--
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 1 (items 206-211, 222, 224-226): Royal Assent	Sch. 1 (items 222, 224-226)
International Tax Agreements Amendment Act (No. 2) 2007	146, 2007	24 Sept 2007	24 Sept 2007	--
Statute Law Revision Act 2008	73, 2008	3 July 2008	Schedule 4 (items 360-365): 4 July 2008	--
International Tax Agreements Amendment Act (No. 1) 2008	102, 2008	3 Oct 2008	3 Oct 2008	--
International Tax Agreements Act (No. 2) 2008	111, 2008	31 Oct 2008	31 Oct 2008	--
Offshore Petroleum Amendment (Greenhouse Gas Storage) Act 2008	117, 2008	21 Nov 2008	Schedule 3 (item 16): 22 Nov 2008	--
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Schedule 5 (item 342): Royal Assent	--
International Tax Agreements Amendment Act (No. 1) 2009	105, 2009	8 Oct 2009	8 Oct 2009	--
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Schedule 1 (item 35): Royal Assent	--
International Tax Agreements Amendment Act (No. 1) 2010	13, 2010	11 Mar 2010	Schedule 1 (items 3-20): Royal Assent	--
International Tax Agreements Amendment Act (No. 2) 2010	115, 2010	9 Nov 2010	9 Nov 2010	--
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Schedule 2 (items 56-58): 17 Dec 2010	--
International Tax Agreements Amendment Act (No. 1) 2011	45, 2011	27 June 2011	27 June 2011 (s 2(1) items 1-3)	Sch 1 (items 70-72)
International Tax Agreements Amendment Act 2013	14, 2013	27 Mar 2013	27 Mar 2013	--
International Tax Agreements Amendment Act 2014	105, 2014	24 Sept 2014	24 Sept 2014 (s 2)	--
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016	53, 2016	5 May 2016	Sch 5 (items 71, 72, 75) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4)	Sch 5 (item 75) and Sch 8 (item 1)
as amended by
Treasury Laws Amendment (2018 Measures No. 5) Act 2019	15, 2019	12 Mar 2019	Sch 1 (items 34-46): 1 Apr 2019 (s 2(1) item 2)	Sch 1 (item 46)
Statute Update Act 2016	61, 2016	23 Sept 2016	Sch 3 (item 28): 21 Oct 2016 (s 2(1) item 1)	--
International Tax Agreements Amendment Act 2016	64, 2016	20 Oct 2016	Sch 1 (items 1-9): 20 Oct 2016 (s 2(1) item 1)	--
Treasury Laws Amendment (OECD Multilateral Instrument) Act 2018	83, 2018	24 Aug 2018	24 Aug 2018 (s 2(1) item 1)	--
Treasury Laws Amendment (International Tax Agreements) Act 2019	107, 2019	28 Nov 2019	Sch 1: 29 Nov 2019 (s 2(1) item 2) Sch 2 (items 3, 4): 1 Jan 2020 (s 2(1) item 3)	--
Treasury Laws Amendment (2019 Measures No. 3) Act 2020	64, 2020	22 June 2020	Sch 3 (items 254, 325, 326): 1 Oct 2020 (s 2(1) item 6)	Sch 3 (items 325, 326)
Treasury Laws Amendment (2021 Measures No. 4) Act 2021	72, 2021	30 June 2021	Sch 5: 1 July 2021 (s 2(1) item 5)	--
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022	8, 2022	22 Feb 2022	Sch 5 (items 5, 6): 1 July 2022 (s 2(1) item 4)	--
Treasury Laws Amendment (Australia-India Economic Cooperation and Trade Agreement Implementation) Act 2022	60, 2022	23 Nov 2022	Sch 1: 29 Dec 2022 (s 2(1) item 2)	Sch 1 (item 4)
Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023	40, 2023	28 June 2023	Sch 1: 29 June 2023 (s 2(1) item 2)	--
Treasury Laws Amendment (Foreign Investment) Act 2024	18, 2024	8 Apr 2024	8 Apr 2024 (s 2(1) item 1)	Sch 1 (item 2)

Endnote 4--Amendment history

 

Provision affected	How affected
Title....................	am. No. 22, 1995; No. 45, 2011
s. 1.....................	am. No. 22, 1995
s 3.....................	am No 25, 1958; No 29, 1960; No 105, 1965; No 3, 1968; No 24, 1969; No  11, 1973; No 129, 1974; No 52, 1976; No 55, 1976; No 143, 1976; No 134, 1977; No 23, 1980; No 127, 1980; No 28, 1981; No 143, 1981; No 154, 1981; No 51, 1983; No 57, 1983; No  125, 1984; No 168, 1985; No 173, 1985; No 46, 1986; No 51, 1986; No 112, 1986; No 165, 1989; No 121, 1990; No 5, 1991; No 96, 1991; No 214, 1991; No  139, 1992; No 22, 1995; No 127, 1995; No 39, 1996; No 39, 1997; No 80, 1997; No 54, 1999; No 149, 1999; No  100, 2000; No 59, 2002; No 129, 2002; No 123, 2003; No 17, 2006; No 100, 2006; No 136, 2007; No 143, 2007; No 146, 2007; No 102, 2008; No 111, 2008; No 117, 2008; No  105, 2009; No 8, 2010; No 13, 2010; No 115, 2010; No 45, 2011; No 105, 2014; No 53, 2016; No 40, 2023
s 3AAA..................	ad No 45, 2011
	am No 45, 2011; No 14, 2013; No 105, 2014; No 64, 2016; No 83, 2018; No 107, 2019; No 40, 2023
s. 3AAB.................	ad. No. 45, 2011
	am No 105, 2014; No 64, 2016
s 3AA...................	ad No 21, 2005
	am No 45, 2011; No 107, 2019
s. 3A....................	ad. No. 114, 2000
s 4.....................	am No 3, 1968; No 129, 1974; No 28, 1981; No 110, 1981; No 143, 2007; No 145, 2010; No  45, 2011; No 8, 2022
s. 4AA..................	ad. No. 22, 1995
s 4A....................	ad No 165, 1989
	am No 64, 2020
s 5.....................	rs No 3, 1968
	am No 129, 1974; No 28, 1981
	rs No 123, 2003; No 45, 2011
	am No 45, 2011; No 14, 2013; No 105, 2014; No 64, 2016; No 83, 2018; No 107, 2019; No 72, 2021; No 60, 2022; No 40, 2023; No 18, 2024
s. 5A....................	ad. No. 23, 1980
	am. No. 165, 1989
	rs. No. 123, 2003; No. 45, 2011
	am No 105, 2014
s. 6.....................	am. No. 216, 1973
	rs. No. 57, 1983
	am. No. 165, 1989; No. 129, 2002; No. 45, 2011
s. 6AA..................	ad. No. 59, 2002
	rep. No. 45, 2011
s. 6A....................	ad. No. 25, 1958
	am. No. 129, 1974
	rs. No. 127, 1980
	am. No. 28, 1981; No. 165, 1989; No. 129, 2002; No. 45, 2011
s. 6AB..................	ad. No. 129, 2002
	rep. No. 45, 2011
s 6B....................	ad No 29, 1960
	rs No 11, 1973
	am No 129, 1974; No 28, 1981; No 22, 1995
	rs No 13, 2010
	rep No 45, 2011
	ad No 72, 2021
s. 6C....................	ad. No. 100, 2006
	rs. No. 13, 2010
	rep. No. 45, 2011
s. 7.....................	rep. No. 19, 1960
	ad. No. 24, 1969
	am. No. 129, 1974; No. 28, 1981; No. 57, 1983; No. 165, 1989; No.  45, 2011
s. 7A....................	ad. No. 165, 1989
	am. No. 115, 2010
	rep. No. 45, 2011
s. 7B....................	ad. No. 115, 2010
	rep. No. 45, 2011
s. 8.....................	rep. No. 19, 1960
	ad. No. 24, 1969
	am. No. 129, 1974; No. 165, 1989
	rs. No. 102, 2008
	rep. No. 45, 2011
s. 9.....................	rep. No. 19, 1960
	ad. No. 24, 1969
	am. No. 129, 1974; No. 52, 1976; No. 165, 1989
	rs. No. 136, 2007
	rep. No. 45, 2011
s. 9A....................	ad. No. 52, 1976
	am. No. 28, 1981; No. 165, 1989
	rs. No. 136, 2007
	rep. No. 45, 2011
s. 9B....................	ad. No. 165, 1989
	rep. No. 136, 2007
s. 10....................	rep. No. 19, 1960
	ad. No. 11, 1973
	am. No. 129, 1974; No. 57, 1983; No. 165, 1989
	rep. No. 45, 2011
s. 10A...................	ad. No. 57, 1983
	am. No. 165, 1989; No. 45, 2011
s. 11....................	rep. No. 19, 1960
	ad. No. 129, 1974
	am. No. 165, 1989; No 45, 2011; No 64, 2016
s. 11A...................	ad. No. 52, 1976
	am. No. 165, 1989; No. 45, 2011
s. 11AA.................	ad. No. 112, 1986
	am. No. 165, 1989
	rep. No. 45, 2011
s. 11B...................	ad. No. 134, 1977
	am. No. 165, 1989; No. 129, 2002
	rep. No. 45, 2011
s. 11C...................	ad. No. 134, 1977
	am. No. 165, 1989; No. 45, 2011
s. 11CA..................	ad. No. 125, 1984
	am. No. 165, 1989; No. 13, 2010
	rep. No. 45, 2011
s. 11CB..................	ad. No. 13, 2010
	rep. No. 45, 2011
s. 11D...................	ad. No. 23, 1980
	am. No. 28, 1981; No. 165, 1989; No. 45, 2011
s. 11E...................	ad. No. 23, 1980
	am. No. 165, 1989; No. 45, 2011; No 105, 2014
s. 11F...................	ad. No. 28, 1981
	am. No. 57, 1983; No. 165, 1989; No. 45, 2011
s. 11FA..................	ad. No. 149, 1999
	am. No. 129, 2002; No. 143, 2007; No. 45, 2011
s. 11FB..................	ad. No. 129, 2002
	am. No. 143, 2007; No. 45, 2011
s. 11G...................	ad. No. 28, 1981
	am. No. 165, 1989; No. 45, 2011
s. 11H...................	ad. No. 143, 1981
	am. No. 165, 1989; No. 45, 2011
s 11J....................	ad No 57, 1983
	am No 165, 1989
	rep No 139, 1992
	ad No 60, 2022
s. 11K...................	ad. No. 57, 1983
	am. No. 165, 1989; No. 45, 2011
s. 11L...................	ad. No. 57, 1983
	am. No. 165, 1989; No. 45, 2011
s. 11M..................	ad. No. 57, 1983
	am. No. 165, 1989
	rs. No. 136, 2007
	rep. No. 45, 2011
s. 11MA.................	ad. No. 136, 2007
	rep. No. 45, 2011
s. 11N...................	ad. No. 125, 1984
	am. No. 165, 1989; No. 45, 2011
s. 11P...................	ad. No. 168, 1985
	am. No. 165, 1989
	rs. No. 146, 2007
	rep. No. 45, 2011
s. 11PA..................	ad. No. 100, 2000
	rs. No. 146, 2007
	rep. No. 45, 2011
s. 11Q...................	ad. No. 46, 1986
	am. No. 165, 1989; No. 45, 2011
s. 11R...................	ad. No. 112, 1986
	am. No. 165, 1989; No. 45, 2011
s. 11S...................	am. No. 165, 1989 (as rep. by No. 121, 1990)
	ad. No. 121, 1990
	am. No. 45, 2011
ss. 11T, 11U...............	ad. No. 165, 1989
	rep. No. 45, 2011
ss. 11V, 11W..............	ad. No. 121, 1990
	rep. No. 45, 2011
ss. 11X, 11Y..............	ad. No. 96, 1991
	rep. No. 45, 2011
s. 11Z...................	ad. No. 214, 1991
	rep. No. 45, 2011
s. 11ZA..................	ad. No. 214, 1991
	am. No. 45, 2011
ss. 11ZB, 11ZC.............	ad. No. 139, 1992
	rep. No. 45, 2011
s. 11ZCA.................	ad. No. 80, 1997
	am. No. 45, 2011
s. 11ZD..................	ad. No. 139, 1992
	rep. No. 45, 2011
s. 11ZE..................	ad. No. 127, 1995
	rep. No. 45, 2011
s. 11ZF..................	ad. No. 39, 1996
	am. No. 45, 2011
s. 11ZG..................	ad. No. 149, 1999
	rep. No. 45, 2011
s. 11ZGA................	ad. No. 111, 2008
	rep. No. 45, 2011
s. 11ZH..................	ad. No. 149, 1999
	rep. No. 45, 2011
s. 11ZI..................	ad. No. 149, 1999
	am. No. 45, 2011
s. 11ZJ..................	ad. No. 100, 2000
	rep. No. 45, 2011
s. 11ZK..................	ad. No. 59, 2002
	rep. No. 45, 2011
s. 11ZL..................	ad. No. 123, 2003
	rep. No. 45, 2011
ss. 11ZM, 11ZN............	ad. No. 105, 2009
	rep. No. 45, 2011
s. 11ZO..................	ad. No. 13, 2010
	rep. No. 45, 2011
s. 12....................	rs. No. 3, 1968
	am. No. 24, 1969; No. 11, 1973; No. 129, 1974; No. 52, 1976; No.  134, 1977; Nos. 23 and 127, 1980; Nos. 28 and 143, 1981; No. 57, 1983; No. 125, 1984; No. 168, 1985
	rep. No. 51, 1986
s. 13....................	rs. No. 3, 1968
	am. No. 129, 1974; No. 23, 1980; No. 28, 1981
	rep. No. 51, 1986
s. 14....................	rs. No. 19, 1960; No. 3, 1968
	rep. No. 51, 1986
s. 15....................	rep. No. 19, 1960
	ad. No. 3, 1968
	am. No. 48, 1972; No. 129, 1974; No. 119, 1975; No. 55, 1976; No.  87, 1978; Nos. 28 and 154, 1981; No. 51, 1983; No. 173, 1985
	rep. No. 51, 1986
s. 16....................	am. No. 25, 1958; No. 88, 1959; No. 19, 1960; No. 112, 1964; No.  17, 1966; No. 86, 1967
	rs. No. 3, 1968
	am. No. 129, 1974; No. 28, 1981; No. 73, 2008; No. 88, 2009
s. 17....................	am. No. 88, 1959
	rep. No. 3, 1968
s. 17A...................	ad. No. 88, 1959
	am. No. 86, 1967; No. 154, 1981; No. 173, 1985; No. 224, 1992; No.  59, 2002; No. 45, 2011; No 53, 2016
s. 17B...................	ad. No. 3, 1968
	am. No. 129, 1974; No. 28, 1981
	rep. No. 123, 2003
s. 18....................	am. No. 28, 1981; No. 125, 1984
s. 19....................	rep. No. 3, 1968
s. 19A...................	ad. No. 71, 1963
	am. No. 39, 1967; No. 129, 1974
	rep. No. 57, 1983
s. 20....................	am. No. 3, 1968; No. 129, 1974; No. 57, 1983; No. 123, 1984; No.  73, 2008; No. 45, 2011; No 61, 2016
s. 21....................	am. No. 129, 1974; No. 45, 2011
s. 22....................	am. No. 129, 1974
s. 23....................	ad. No. 100, 2006
	am. No. 145, 2010
s. 24....................	ad. No. 143, 2007
	am. No. 45, 2011; No 64, 2016
Heading to The Schedules......	rep. No. 52, 1976
Heading to Schedules.........	ad. No. 52, 1976
Heading to First Schedule......	rep. No. 52, 1976
Heading to Schedule 1........	ad. No. 52, 1976
	rs. No. 123, 2003
	rep. No. 45, 2011
First Schedule.............	rs. No. 3, 1968
Schedule 1................	rs. No. 123, 2003
	rep. No. 45, 2011
Schedule 1A..............	ad. No. 23, 1980
	rep. No. 123, 2003
Heading to Second Schedule....	rep. No. 52, 1976
Heading to Schedule 2........	ad. No. 52, 1976
	rep. No. 45, 2011
Schedule 2................	rs. No. 57, 1983
	am. No. 100, 2000
	rep. No. 45, 2011
Schedule 2A..............	ad. No. 59, 2002
	rep. No. 45, 2011
Heading to Third Schedule.....	rep. No. 52, 1976
Heading to Schedule 3........	ad. No. 52, 1976
	rep. No. 45, 2011
Third Schedule.............	ad. No. 25, 1958
Schedule 3................	rs. No. 127, 1980
	rep. No. 45, 2011
Schedule 3A..............	ad. No. 129, 2002
	rep. No. 45, 2011
Heading to Fourth Schedule....	rep. No. 52, 1976
Heading to Schedule 4........	ad. No. 52, 1976
	rs. No. 13, 2010
	rep. No. 45, 2011
Fourth Schedule............	ad. No. 29, 1960
	rs. No. 11, 1973
Schedule 4................	rs. No. 22, 1995; No. 13, 2010
	rep. No. 45, 2011
Schedule 4A..............	ad. No. 100, 2006
	rep. No. 13, 2010
Heading to Fifth Schedule......	rep. No. 52, 1976
Heading to Schedule 5........	ad. No. 52, 1976
	rep. No. 45, 2011
Fifth Schedule.............	ad. No. 24, 1969
Schedule 5................	rep. No. 45, 2011
Schedule 5A..............	ad. No. 165, 1989
	rep. No. 45, 2011
Schedule 5B...............	ad. No. 115, 2010
	rep. No. 45, 2011
Heading to Sixth Schedule.....	rep. No. 52, 1976
Heading to Schedule 6........	ad. No. 52, 1976
	rs. No. 102, 2008
	rep. No. 45, 2011
Sixth Schedule.............	ad. No. 24, 1969
Schedule 6................	rs. No. 102, 2008
	rep. No. 45, 2011
Heading to Seventh Schedule...	rep. No. 52, 1976
Heading to Schedule 7........	ad. No. 52, 1976
	rep. No. 136, 2007
Seventh Schedule...........	ad. No. 24, 1969
Schedule 7................	rep. No. 136, 2007
Heading to Eighth Schedule....	rep. No. 52, 1976
Heading to Schedule 8........	ad. No. 52, 1976
	rep. No. 45, 2011
Eighth Schedule............	ad. No. 11, 1973
Schedule 8................	rep. No. 45, 2011
Heading to Ninth Schedule.....	rep. No. 52, 1976
Heading to Schedule 9........	ad. No. 52, 1976
	rep. No. 45, 2011
Ninth Schedule.............	ad. No. 129, 1974
Schedule 9................	rep. No. 45, 2011
Schedule 10...............	ad. No. 52, 1976
	rep. No. 45, 2011
Schedule 10A..............	ad. No. 112, 1986
	rep. No. 45, 2011
Schedule 11...............	ad. No. 52, 1976
	rs. No. 136, 2007
	rep. No. 45, 2011
Schedule 11A..............	ad. No. 165, 1989
	rep. No. 136, 2007
Schedules 12, 13............	ad. No. 134, 1977
	rep. No. 45, 2011
Schedule 13A..............	ad. No. 125, 1984
	rep. No. 45, 2011
Schedule 13B..............	ad. No. 13, 2010
	rep. No. 45, 2011
Schedules 14, 15............	ad. No. 23, 1980
	rep. No. 45, 2011
Schedule 16...............	ad. No. 28, 1981
	rep. No. 45, 2011
Schedule 16A..............	ad. No. 149, 1999
	rep. No. 45, 2011
Schedule 16B..............	ad. No. 129, 2002
	rep. No. 45, 2011
Schedule 17...............	ad. No. 28, 1981
	rep. No. 45, 2011
Schedule 18...............	ad. No. 143, 1981
	rep. No. 45, 2011
Schedule 19...............	ad. No. 57, 1983
	rep. No. 139, 1992
Schedules 20-22............	ad. No. 57, 1983
	rep. No. 45, 2011
Schedule 23...............	ad. No. 57, 1983
	rs. No. 136, 2007
	rep. No. 45, 2011
Schedule 24...............	ad. No. 125, 1984
	rep. No. 45, 2011
Schedule 25...............	ad. No. 168, 1985
	rs. No. 146, 2007
	rep. No. 45, 2011
Schedule 25A..............	ad. No. 100, 2000
	rep. No. 146, 2007
Schedule 26...............	ad. No. 46, 1986
	rep. No. 45, 2011
Schedule 27...............	ad. No. 112, 1986
	am. No. 57, 2002
	rep. No. 45, 2011
Schedule 28...............	ad. No. 121, 1990
	rep. No. 45, 2011
Schedule 29...............	ad. No. 165, 1989
	am. No. 121, 1990; No. 57, 2002
	rep. No. 45, 2011
Schedule 30...............	ad. No. 165, 1989
	rep. No. 45, 2011
Schedule 31...............	ad. No. 121, 1990
	rep. No. 45, 2011
Schedule 32...............	ad. No. 121, 1990
	am. No. 35, 1992
	rep. No. 45, 2011
Schedule 33...............	ad. No. 96, 1991
	rep. No. 45, 2011
Schedule 34...............	ad. No. 96, 1991
	am. No. 57, 2002
	rep. No. 45, 2011
Schedules 35, 36............	ad. No. 214, 1991
	rep. No. 45, 2011
Schedule 37...............	ad. No. 139, 1992
	am. No. 57, 2002
	rep. No. 45, 2011
Schedule 38...............	ad. No. 139, 1992
	am. No. 118, 1993; No. 80, 1997; No. 129, 2002
	rep. No. 45, 2011
Schedule 38A..............	ad. No. 80, 1997
	rep. No. 45, 2011
Schedule 39...............	ad. No. 139, 1992
	am. No. 57, 2002
	rep. No. 45, 2011
Schedule 40...............	ad. No. 127, 1995
	rep. No. 45, 2011
Schedule 41 Renumbered Schedule 1.......	ad. No. 39, 1996 No. 45, 2011
Schedule 42...............	ad. No. 149, 1999
	rep. No. 45, 2011
Schedule 42A..............	ad. No. 111, 2008
	rep. No. 45, 2011
Schedules 43, 44............	ad. No. 149, 1999
	rep. No. 45, 2011
Schedule 45...............	ad. No. 100, 2000
	am. No. 129, 2002
	rep. No. 45, 2011
Schedule 46...............	ad. No. 59, 2002
	rep. No. 45, 2011
Schedule 47...............	ad. No. 123, 2003
	rep. No. 45, 2011
Schedules 48, 49............	ad. No. 105, 2009
	rep. No. 45, 2011
Schedule 50...............	ad. No. 13, 2010
	rep. No. 45, 2011