Commonwealth Numbered Acts

INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT 1976 No. 52 of 1976 - SECT 3

3. Section 3 of the Principal Act is amended-

(a) by omitting from sub-section (1) the definition of ''the French
agreement'' and substituting the following definitions:-

'' 'the French agreement' means the Agreement between the Government of
Australia and the Government of the French Republic for the avoidance of
double taxation and the prevention of fiscal evasion with respect to taxes on
income, being the agreement a copy of which in the English language is set out
in Schedule 11;

'the French airline profits agreement' means the Agreement between the
Government of Australia and the Government of the French Republic for the
avoidance of double taxation of income derived from international air
transport, being the agreement a copy of which in the English language is set
out in Schedule 7;'';

   (b)  by inserting in sub-section (1), after the definition of ''the
        Japanese agreement'', the following definition:-

'' 'the Netherlands agreement' means the Agreement between the Government of
Australia and the Government of the Kingdom of the Netherlands for the
avoidance of double taxation and the prevention of fiscal evasion with respect
to taxes on income and the protocol to that agreement, being the agreement and
protocol a copy of each of which in the English language is set out in
Schedule 10;''; and

   (c)  by omitting from sub-section (7) the words ''the text in the English
        language of the Japanese agreement'' and substituting the words ''the
        texts in the English language of the French agreement and of the
        Japanese agreement''.