Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to this Act, the provisions of the German 1972 agreement, so far as those provisions affect Australian tax, continue to have the force of law:
(a) in relation to withholding tax--in respect of dividends or interest derived on or after 1 July 1971 and in relation to which the agreement remains effective; and
(b) in relation to tax other than withholding tax--in respect of income of the year of income that commenced on 1 July 1971 and of a subsequent year of income in relation to which the agreement remains effective.
(2) For the purposes of the Assessment Act, income that:
(a) is derived by a person who is a resident of the Federal Republic of Germany for the purposes of the German 1972 agreement; and
(b) is income in relation to which the agreement remains effective; and
(c) is income that, under Articles 6 to 8 and 10 to 16 of the agreement, may be taxed in Australia;
is taken to be derived from sources in Australia.