Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) If an international tax sharing treaty includes provisions that have the force of law because of an Act, and relate to withholding payment:
(a) on income derived by a non-resident on or after a particular day; or
(b) in respect of dividends derived on or after a particular day;
the other party to the treaty is a tax sharing country on and after that day.
(2) If an international tax sharing treaty, not being a treaty to which subsection (1) applies, includes a provision that has the force of law because of an Act, and limits the amount of Australian tax payable in respect of a dividend, the other party to the treaty is a tax sharing country .