Commonwealth Numbered Acts

INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT 1980 No. 23 of 1980 - SECT 3

3. Section 3 of the Principal Act is amended-

(a) by inserting in sub-section (1), after the definition of "the New Zealand
agreement", the following definition:



"'the Philippine agreement' means the Agreement between the Government of
Australia and the Government of the Republic of the Philippines 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 is set out in Schedule
14;";

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



"'the Swiss agreement' means the Agreement between the Government of Australia
and the Swiss Federal Council for the avoidance of double taxation 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 15;"; and

   (c)  by omitting from sub-section (1) the definition of "the United Kingdom
        agreement" and substituting the following definitions:



"'the United Kingdom agreement' means the Agreement between the Government of
the Commonwealth of Australia and the Government of the United Kingdom for the
avoidance of double taxation and the prevention of fiscal evasion with respect
to taxes on income and capital gains (being the agreement a copy of which is
set out in Schedule 1), as amended by the United Kingdom protocol;



"'the United Kingdom protocol' means the Protocol between the Government of
the Commonwealth of Australia and the Government of the United Kingdom
amending the agreement for the avoidance of double taxation and the prevention
of fiscal evasion with respect to taxes on income and capital gains, being the
protocol a copy of which is set out in Schedule 1A;".