Commonwealth Consolidated Acts

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INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 5

Current agreements have the force of law

  (1)   Subject to this Act, on and after the date of entry into force of a provision of an agreement mentioned below, the provision has the force of law according to its tenor.

Note 1:   The table also lists some provisions of this Act that relate to the agreement.

Note 2:   Some current agreements are given the force of law by other provisions of this Act.

 

Current agreements

Agreement

Related provisions

Argentine agreement

section   11ZI

Aruban agreement

nil

Belgian protocol (No.   1)

section   11C

Belgian protocol (No.   2)

section   11C

British Virgin Islands agreement

nil

Canadian protocol (No.   1)

section   6A

Chilean convention

nil

Chinese agreement

section   11S

Cook Islands agreement

nil

Czech agreement

nil

Fijian agreement

nil

Finnish agreement

nil

French convention

nil

German agreement

nil

Greek airline profits agreement

nil

Guernsey agreement

nil

Hungarian agreement

nil

Icelandic convention

nil

Indian agreement

section   11J

Indian protocol (No.   1)

section   11J

Indonesian agreement

nil

Isle of Man agreement

nil

Israeli convention

nil

Italian airline profits agreement

nil

Japanese convention

nil

Jersey agreement

nil

Kiribati agreement

nil

Malaysian protocol (No.   1)

sections   11F and 11FA

Malaysian protocol (No.   2)

sections   11F and 11FB

Malaysian protocol (No.   3)

section   11F

Marshall Islands agreement

nil

Mauritius agreement

nil

Mexican agreement

nil

Multilateral Convention

nil

Netherlands agreement

section   11A

Netherlands protocol (No.   2)

section   11A

New Zealand convention

section   6B

Norwegian convention

nil

Papua New Guinea agreement

nil

Polish agreement

section   11ZA

Romanian agreement

nil

Russian agreement

nil

Samoan agreement

nil

Singaporean protocol (No.   1)

section   7

Singaporean protocol (No.   2)

section   7

Slovak agreement

nil

South African agreement

nil

South African protocol (No.   2)

nil

Spanish agreement

nil

Sri Lankan agreement

nil

Swiss convention

nil

Taipei agreement

section   11ZF

Thai agreement

nil

Turkish convention

nil

United Kingdom convention

nil

United States convention

sections   6 and 20

United States protocol (No.   1)

sections   6 and 20

Vietnamese agreement

nil

Vietnamese notes (No.   1)

section   11ZCA

  (2)   Subsection   (1) does not apply to Article 23 of the United States convention (as amended by the United States protocol (No.   1)).

  (3)   The operation of a provision of an agreement provided for by subsection   (1) is subject to anything inconsistent with the provision contained in a law of the Commonwealth, or of a State or Territory, that imposes a tax other than Australian tax, unless expressly provided otherwise in that law.



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