Commonwealth Numbered Regulations

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TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - REG 45

Meaning of other party

The other party to a double tax agreement or international tax sharing treaty is:

                     (a)  if the agreement or treaty was made between Australia and another country--the other country; or

                     (b)  if the agreement or treaty was made between the government of Australia and the government of another country--the other country.



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