International Tax Agreements Act 1953

1 Short title

This Act may be cited as the International Tax Agreements Act 1953.

2 Commencement

This Act shall come into operation on the day on which it receives the Royal Assent.

3 Interpretation

In this Act:

agreement means a treaty or other agreement described in section 3AAA (about current agreements) or 3AAB (about agreements for earlier periods).

Assessment Act means the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.

Australian tax means:

Note: Most of the conventions, protocols and other agreements described in these sections are set out in the Australian Treaty Series. In 2026, the text of an agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

income tax imposed as such by an Act; or

(b) fringe benefits tax imposed by the Fringe Benefits Tax Act 1986.

Note: This includes Medicare levy (see subsection (10)).

foreign tax means tax, other than Australian tax, which is the subject of an agreement.

prescribed trust estate means a trust estate that is a public trading trust, within the meaning of Division 6C of Part III of the Income Tax Assessment Act 1936, in relation to the year of income.

For the purpose of this Act and the Assessment Act, a reference in an agreement to profits of an activity or business shall, in relation to Australian tax, be read, where the context so permits, as a reference to taxable income derived from that activity or business.

(2A) After the commencement of this subsection, a reference in an agreement to income from shares, or to income from other rights participating in profits, does not include a reference to a return on a debt interest (as defined in Subdivision 974-B of the Income Tax Assessment Act 1997).

For the purposes of this Act, an amount of income derived by a person, being income other than interest or royalties, shall be deemed to be income attributable to interest or royalties, as the case may be:

if the person derived the amount of income by reason of being beneficially entitled to an amount representing the interest or royalties; or

if the person derived the amount of income as a beneficiary in a trust estate and the amount of income can be attributed, directly or indirectly, to the interest or royalties or to an amount that is to be deemed, by any application or successive applications of this subsection, to be an amount of income attributable to the interest or royalties.

Where a beneficiary in a trust estate, other than a trust estate that is a prescribed trust estate, in relation to the year of income, is presently entitled to income of the trust estate, that income shall, for the purposes of this Act, be deemed to be an amount of income derived by the person.

(5) To the extent that an agreement provides that the expression immovable property has the meaning it has under the law of Australia, that expression, for the purposes of that agreement, includes real property.

(8) Where, by virtue of a provision of an agreement, the expression royalties as used in, or in a particular provision of, that agreement has the meaning that that expression has under the law of Australia relating to income tax, that expression has, for the purposes of that agreement or of that particular provision, as the case may be, the meaning that that expression has by virtue of subsection 6(1) of the Income Tax Assessment Act 1936.

(9) Where, by virtue of a provision of an agreement, expressions used in, or in a particular provision of, that agreement and not otherwise defined for the purposes of that agreement or of that particular provision have the meanings that those expressions have under the law of Australia relating to income tax, subsection (8) does not affect the interpretation of that agreement or of that particular provision, as the case may be, in relation to the meaning of expressions other than the expression royalties.

For the purposes of this Act, Medicare levy shall be deemed to be income tax and to be imposed as such and, unless the contrary intention appears, references to income tax or tax shall be construed accordingly.

Where:

a beneficiary of a trust estate (not being a prescribed trust estate) who is a resident of a country with which, or with the government of which, Australia, or the Government of Australia, has made an agreement before the commencement of this subsection is presently entitled, either directly or through one or more interposed trust estates, to a share of the income of the trust estate derived from the carrying on by the trustee in Australia of a business through a permanent establishment in Australia; and

(b) under the agreement, the income is to be dealt with in accordance with the article (in this subsection referred to as the business profits article) of the agreement relating to the taxing of income of an enterprise of a Contracting State where the enterprise carries on a business in the other Contracting State through a permanent establishment in the other Contracting State;

for the purpose of determining whether the beneficiary’s share of the income may be taxed in in accordance with the business profits article:

the beneficiary shall be deemed to carry on in , through a permanent establishment in , the business carried on in by the trustee; and

the beneficiary’s share of the income shall be deemed to be attributable to that permanent establishment.

If:

(a) the licensee of a spectrum licence (within the meaning of the Radiocommunications Act 1992), or a person authorised under section 68 of that Act by the licensee, derives income from operating radiocommunications devices (within the meaning of that Act) under the licence or from authorising others to do so; and

the licensee or authorised person is a resident of a country (other than ), or a territory (other than an Australian-controlled territory), to whose residents an agreement applies; and

under the agreement, the income is to be dealt with in accordance with the business profits article of the agreement referred to in paragraph 3(11)(b);

for the purpose of determining whether the income may be taxed in in accordance with the business profits article:

the licensee or authorised person is taken to carry on a business, through a permanent establishment, in ; and

the income is taken to be attributable to that permanent establishment.

In subsections (11) and (11A):

Contracting State means a country which, or the government of which, is a party to the agreement.

income includes profit.

permanent establishment in relation to an agreement, has the same meaning as in the agreement.

3AAA Definitions—current agreements

In this Act:

Argentine agreement means:

the Agreement between the Government of Australia and the Government of the Argentine Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that agreement;

each done at Buenos Aires on 27 August 1999.

Aruban agreement means the Agreement between the Government of Australia and the Kingdom of the Netherlands, in respect of Aruba, for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Canberra on 16 December 2009.

Austrian agreement means the Agreement between Australia and the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Vienna on 8 July 1986.

Belgian agreement means the Agreement between Australia and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 13 October 1977.

Belgian protocol (No. 1) means the protocol, done at Canberra on 20 March 1984, amending the Belgian agreement.

Belgian protocol (No. 2) means the protocol, done at Paris on 24 June 2009, amending the Belgian agreement (as amended by the Belgian protocol (No. 1)).

British Virgin Islands agreement means the Agreement between the Government of Australia and the Government of the British Virgin Islands for the allocation of taxing rights with respect to certain income of individuals, done at London on 27 October 2008.

Canadian convention means the Convention between Australia and Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 21 May 1980.

Canadian protocol (No. 1) means the protocol, done at Canberra on 23 January 2002, amending the Canadian convention.

Chilean convention means:

Note: The text of this agreement and protocol is set out in Australian Treaty Series 1999 No. 36 ([1999] ATS 36).

Note: The text of this agreement is set out in Australian Treaty Series 2011 No. 35 ([2011] ATS 35).

Note 1: The text of this agreement is set out in Australian Treaty Series 1988 No. 21 ([1988] ATS 21).

Note 2: Section 11R gives this agreement the force of law.

Note 1: The text of this agreement is set out in Australian Treaty Series 1979 No. 21 ([1979] ATS 21).

Note 2: Section 11C gives this agreement the force of law.

Note: The text of this protocol is set out in Australian Treaty Series 1986 No. 25 ([1986] ATS 25).

Note: The text of this protocol is set out in Australian Treaty Series 2014 No. 37 ([2014] ATS 37).

Note: The text of this agreement is set out in Australian Treaty Series 2010 No. 13 ([2010] ATS 13).

Note 1: The text of this convention is set out in Australian Treaty Series 1981 No. 14 ([1981] ATS 14).

Note 2: Section 6A gives this convention the force of law.

Note: The text of this protocol is set out in Australian Treaty Series 2002 No. 26 ([2002] ATS 26).

the Convention between Australia and the Republic of Chile for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention of fiscal evasion; and

the protocol to that convention;

each done at Santiago on 10 March 2010.

Chinese agreement means the Agreement between the Government of Australia and the Government of the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 17 November 1988.

Chinese airline profits agreement means the Agreement between the Government of Australia and the Government of the People’s Republic of China for the avoidance of double taxation of income and revenues derived by air transport enterprises from international air transport, done at Beijing on 22 November 1985.

Cook Islands agreement means the Agreement between the Government of Australia and the Government of the Cook Islands on the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Rarotonga on 27 October 2009.

Czech agreement means the Agreement between Australia and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 28 March 1995.

Danish agreement means the Agreement between the Government of Australia and the Government of the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 1 April 1981.

Fijian agreement means the Agreement between Australia and Fiji for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 15 October 1990.

Finnish agreement means:

Note: The text of this convention and protocol is set out in Australian Treaty Series 2013 No. 7 ([2013] ATS 7).

Note: The text of this agreement is set out in Australian Treaty Series 1990 No. 45 ([1990] ATS 45).

Note 1: The text of this agreement is set out in Australian Treaty Series 1986 No. 31 ([1986] ATS 31).

Note 2: Section 11Q gives this agreement the force of law.

Note: The text of this agreement is set out in Australian Treaty Series 2014 No. 13 ([2014] ATS 13).

Note: The text of this agreement is set out in Australian Treaty Series 1995 No. 30 ([1995] ATS 30).

Note 1: The text of this agreement is set out in Australian Treaty Series 1981 No. 26 ([1981] ATS 26).

Note 2: Section 11H gives this agreement the force of law.

Note: The text of this agreement is set out in Australian Treaty Series 1990 No. 44 ([1990] ATS 44).

the Agreement between the Government of Australia and the Government of Finland for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion; and

the protocol to that agreement;

each done at Melbourne on 20 November 2006.

French convention means:

Note: The text of this agreement and protocol is set out in Australian Treaty Series 2007 No. 36 ([2007] ATS 36).

the Convention between the Government of Australia and the Government of the French Republic for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion; and

the protocol to that convention;

each done at Paris on 20 June 2006.

German agreement means:

Note 1: The text of this convention and protocol is set out in Australian Treaty Series 2009 No. 13 ([2009] ATS 13).

Note 2: Subsection (2) applies to this convention and protocol.

the Agreement between Australia and the Federal Republic of Germany for the elimination of double taxation with respect to taxes on income and on capital and the prevention of fiscal evasion and avoidance; and

the protocol to that agreement;

each done at Berlin on 12 November 2015.

Greek airline profits agreement means the Agreement between the Government of Australia and the Government of the Hellenic Republic for the avoidance of double taxation of income derived from international air transport, done at Canberra on 5 May 1977.

Guernsey agreement means the Agreement between the Government of Australia and the States of Guernsey for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at London on 7 October 2009.

Hungarian agreement means the Agreement between Australia and the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 29 November 1990.

Icelandic convention means:

Note: The text of this agreement (including the protocol) is set out in Australian Treaty Series 2016 No. 23 ([2016] ATS 23).

Note: The text of this agreement is set out in Australian Treaty Series 1981 No. 10 ([1981] ATS 10).

Note: The text of this agreement is set out in Australian Treaty Series 2011 No. 25 ([2011] ATS 25).

Note: The text of this agreement is set out in Australian Treaty Series 1992 No. 18 ([1992] ATS 18).

the Convention between Australia and Iceland for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance; and

the protocol to that convention;

each done at Reykjavik on 12 October 2022.

Indian agreement means the Agreement between the Government of Australia and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 25 July 1991.

Indian protocol (No. 1) means the protocol, done at New Delhi on 16 December 2011, amending the Indian agreement.

Indonesian agreement means the Agreement between the Government of Australia and the Government of the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Jakarta on 22 April 1992.

Irish agreement means the Agreement between the Government of Australia and the Government of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, done at Canberra on 31 May 1983.

Isle of Man agreement means the Agreement between the Government of Australia and the Government of the Isle of Man for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at London on 29 January 2009.

Israeli convention means:

Note: The text of this convention and protocol is set out in Australian Treaty Series 2023 No. 10 ([2023] ATS 10).

Note: The text of this agreement is set out in Australian Treaty Series 1991 No. 49 ([1991] ATS 49).

Note: The text of this protocol is set out in Australian Treaty Series 2013 No. 22 ([2013] ATS 22).

Note: The text of this agreement is set out in Australian Treaty Series 1992 No. 40 ([1992] ATS 40).

Note 1: The text of this agreement is set out in Australian Treaty Series 1983 No. 25 ([1983] ATS 25).

Note 2: Section 11K gives this agreement the force of law.

Note: The text of this agreement is set out in Australian Treaty Series 2010 No. 2 ([2010] ATS 2).

the Convention between the Government of Australia and the Government of the State of Israel for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance; and

the protocol to that convention;

each done at Canberra on 28 March 2019.

Italian airline profits agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of Italy for the avoidance of double taxation of income derived from international air transport, done at Canberra on 13 April 1972.

Italian convention means:

Note: The text of this convention and protocol is set out in Australian Treaty Series 2019 No. 20 ([2019] ATS 20).

Note: The text of this agreement is set out in Australian Treaty Series 1976 No. 7 ([1976] ATS 7).

the Convention between Australia and the Republic of Italy for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that convention;

each done at Canberra on 14 December 1982.

Japanese convention means:

Note 1: The text of this convention and protocol is set out in Australian Treaty Series 1985 No. 27 ([1985] ATS 27).

Note 2: Section 10A gives this convention and protocol the force of law.

the Convention between Australia and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that convention; and

the exchange of notes relating to that convention;

each done at Tokyo on 31 January 2008.

Jersey agreement means the Agreement between the Government of Australia and the Government of Jersey for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at London on 10 June 2009.

Kiribati agreement means the Agreement between Australia and the Republic of Kiribati for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 25 March 1991.

Korean convention means:

Note: The text of this convention and protocol, and these notes, is set out in Australian Treaty Series 2008 No. 21 ([2008] ATS 21).

Note: The text of this agreement is set out in Australian Treaty Series 2012 No. 6 ([2012] ATS 6).

Note: The text of this agreement is set out in Australian Treaty Series 1991 No. 34 ([1991] ATS 34).

the Convention between the Government of Australia and the Government of the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that convention;

each done at Canberra on 12 July 1982.

Malaysian agreement means the Agreement between the Government of Australia and the Government of Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 20 August 1980.

Malaysian protocol (No. 1) means the protocol, done at Sydney on 2 August 1999, amending the Malaysian agreement.

Malaysian protocol (No. 2) means:

Note 1: The text of this convention and protocol is set out in Australian Treaty Series 1984 No. 2 ([1984] ATS 2).

Note 2: Section 11L gives this convention and protocol the force of law.

Note 1: The text of this agreement is set out in Australian Treaty Series 1981 No. 15 ([1981] ATS 15).

Note 2: Section 11F gives this agreement the force of law.

Note 3: The text of letters exchanged about the tax sparing provision in Article 23 of this agreement is set out in Australian Treaty Series 1999 No. 24 ([1999] ATS 24).

Note: The text of this protocol is set out in Australian Treaty Series 2000 No. 25 ([2000] ATS 25).

the protocol amending the Malaysian agreement (as amended by the Malaysian protocol (No. 1)); and

the exchange of letters relating to that protocol;

each done at Genting Highlands on 28 July 2002.

Malaysian protocol (No. 3) means the protocol amending the Malaysian agreement (as amended by the Malaysian protocol (No. 1) and the Malaysian protocol (No. 2)), done at Canberra on 24 February 2010.

Maltese agreement means the Agreement between Australia and Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Malta on 9 May 1984.

Marshall Islands agreement means the Agreement between the Government of Australia and the Government of the Republic of the Marshall Islands for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Majuro on 12 May 2010.

Mauritius agreement means the Agreement between the Government of Australia and the Government of the Republic of Mauritius for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Port Louis on 8 December 2010.

Mexican agreement means:

Note: The text of this protocol and these letters is set out in Australian Treaty Series 2004 No. 1 ([2004] ATS 1).

Note: The text of this protocol is set out in Australian Treaty Series 2011 No. 27 ([2011] ATS 27).

Note 1: The text of this agreement is set out in Australian Treaty Series 1985 No. 15 ([1985] ATS 15).

Note 2: Section 11N gives this agreement the force of law.

Note: In 2026, the text of this agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Note: The text of this agreement is set out in Australian Treaty Series 2013 No. 18 ([2013] ATS 18).

the Agreement between the Government of Australia and the Government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that agreement;

each done at Mexico City on 9 September 2002.

Multilateral Convention means the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting done at Paris on 7 June 2017.

Netherlands agreement means:

Note: The text of this agreement and protocol is set out in Australian Treaty Series 2004 No. 4 ([2004] ATS 4).

Note: The text of this convention is set out in Australian Treaty Series 2019 No. 1 ([2019] ATS 1).

the Agreement between Australia and 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;

each done at Canberra on 17 March 1976.

Netherlands protocol (No. 2) means the protocol, done at Canberra on 30 June 1986, amending the Netherlands agreement.

New Zealand convention means the Convention between Australia and New Zealand for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention of fiscal evasion, done at Paris on 26 June 2009.

Norwegian convention means the Convention between Australia and the Kingdom of Norway for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion, done at Canberra on 8 August 2006.

Papua New Guinea agreement means the Agreement between Australia and the Independent State of Papua New Guinea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 24 May 1989.

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, done at Manila on 11 May 1979.

Polish agreement means the Agreement between Australia and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 7 May 1991.

Portuguese convention means:

Note: The text of this agreement and protocol is set out in Australian Treaty Series 1976 No. 24 ([1976] ATS 24).

Note: The text of this protocol is set out in Australian Treaty Series 1987 No. 22 ([1987] ATS 22).

Note: The text of this convention is set out in Australian Treaty Series 2010 No. 10 ([2010] ATS 10).

Note: The text of this convention is set out in Australian Treaty Series 2007 No. 32 ([2007] ATS 32).

Note: The text of this agreement is set out in Australian Treaty Series 1989 No. 37 ([1989] ATS 37).

Note 1: The text of this agreement is set out in Australian Treaty Series 1980 No. 16 ([1980] ATS 16).

Note 2: Section 11D gives this agreement the force of law.

Note: The text of this agreement is set out in Australian Treaty Series 1992 No. 14 ([1992] ATS 14).

the Convention between Australia and the Portuguese Republic for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance; and

the protocol to that convention;

each done at Lisbon on 30 November 2023.

Romanian agreement means:

Note: The text of this convention and protocol could in 2026 be viewed on the Department’s website (http://www.treasury.gov.au).

the Agreement between Australia and Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that agreement;

each done at Canberra on 2 February 2000.

Russian agreement means:

Note: The text of this agreement and protocol is set out in Australian Treaty Series 2001 No. 4 ([2001] ATS 4).

the Agreement between the Government of Australia and the Government of the Russian Federation for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that agreement;

each done at Canberra on 7 September 2000.

Samoan agreement means the Agreement between the Government of Australia and the Government of Samoa for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Canberra on 16 December 2009.

Singaporean agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 11 February 1969.

Singaporean protocol (No. 1) means the protocol, done at Canberra on 16 October 1989, amending the Singaporean agreement.

Singaporean protocol (No. 2) means the protocol, done at Canberra on 8 September 2009, amending the Singaporean agreement (as amended by the Singaporean protocol (No. 1)).

Slovak agreement means the Agreement between Australia and the Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 24 August 1999.

South African agreement means:

Note: The text of this agreement and protocol is set out in Australian Treaty Series 2003 No. 23 ([2003] ATS 23).

Note: In 2026, the text of this agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Note 1: The text of this agreement is set out in Australian Treaty Series 1969 No. 14 ([1969] ATS 14).

Note 2: Section 7 gives this agreement the force of law.

Note 3: The text of notes exchanged about the tax sparing provisions in Article 18 of this agreement is set out in the Australian Treaty Series at [1975] ATS 18, [1981] ATS 31 and [1989] ATS 26.

Note: The text of this protocol is set out in Australian Treaty Series 1990 No. 3 ([1990] ATS 3).

Note: The text of this protocol is set out in Australian Treaty Series 2010 No. 26 ([2010] ATS 26).

Note: The text of this agreement is set out in Australian Treaty Series 1999 No. 35 ([1999] ATS 35).

the Agreement between the Government of Australia and the Government of the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that agreement;

each done at Canberra on 1 July 1999.

South African protocol (No. 2) means the protocol, done at Pretoria on 31 March 2008, amending the South African agreement.

Spanish agreement means:

Note: The text of this agreement and protocol is set out in Australian Treaty Series 1999 No. 34 ([1999] ATS 34).

Note: The text of this protocol is set out in Australian Treaty Series 2008 No. 18 ([2008] ATS 18).

the Agreement between Australia and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that agreement;

each done at Canberra on 24 March 1992.

Sri Lankan agreement means the Agreement between Australia and the Democratic Socialist Republic of Sri Lanka for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 18 December 1989.

Swedish agreement means the Agreement between the Government of Australia and the Government of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 14 January 1981.

Swiss convention means:

Note: The text of this agreement and protocol is set out in Australian Treaty Series 1992 No. 41 ([1992] ATS 41).

Note: The text of this agreement is set out in Australian Treaty Series 1991 No. 42 ([1991] ATS 42).

Note 1: The text of this agreement is set out in Australian Treaty Series 1981 No. 18 ([1981] ATS 18).

Note 2: Section 11G gives this agreement the force of law.

the Convention between Australia and the Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income; and

the protocol to that convention;

each done at Sydney on 30 July 2013.

Taipei agreement means:

Note: The text of this convention and protocol is set out in Australian Treaty Series 2014 No. 33 ([2014] ATS 33).

the Agreement between the Australian Commerce and Industry Office and the Taipei Economic and Cultural Office concerning the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the annex to that agreement;

each done at Canberra on 29 May 1996. A copy of this agreement and annex is set out in Schedule 1.

Thai agreement means the Agreement between Australia and the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 31 August 1989.

Turkish convention means:

Note: The text of this agreement is set out in Australian Treaty Series 1989 No. 36 ([1989] ATS 36).

the Convention between the Government of Australia and the Government of the Republic of Turkey for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion; and

the protocol to that convention;

each done at Ankara on 28 April 2010.

United Kingdom convention means:

Note: The text of this convention and protocol is set out in Australian Treaty Series 2013 No. 19 ([2013] ATS 19).

the Convention between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains; and

the exchange of notes relating to that convention;

each done at Canberra on 21 August 2003.

United States convention means the Convention between the Government of Australia and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Sydney on 6 August 1982.

United States protocol (No. 1) means the protocol, done at Canberra on 27 September 2001, amending the United States convention.

Vietnamese agreement means the Agreement between the Government of Australia and the Government of the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Hanoi on 13 April 1992.

Vietnamese notes (No. 1) means the exchange of notes, done at Canberra on 22 November 1996, amending the Vietnamese agreement.

Note: The text of this convention and notes is set out in Australian Treaty Series 2003 No. 22 ([2003] ATS 22).

Note: The text of this convention is set out in Australian Treaty Series 1983 No. 16 ([1983] ATS 16).

Note: The text of this protocol is set out in Australian Treaty Series 2003 No. 14 ([2003] ATS 14).

Note 1: The text of this agreement is set out in Australian Treaty Series 1992 No. 44 ([1992] ATS 44).

Note 2: The text of letters exchanged about the tax sparing provision in Article 23 of this agreement is set out in Australian Treaty Series 2003 No. 9 ([2003] ATS 9).

Note: The text of these notes is set out in Australian Treaty Series 1997 No. 20 ([1997] ATS 20).

For the purposes of this Act, when construing the English language text of the French convention:

words in the singular include the plural; and

words in the plural include the singular;

unless the contrary intention appears.

3AAB Definitions—agreements for earlier periods

In this Act:

Canadian 1957 agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Mont Tremblant on 1 October 1957.

Finnish 1984 agreement means:

Note: The text of this agreement is set out in Australian Treaty Series 1958 No. 12 ([1958] ATS 12).

the Agreement between Australia and Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that agreement;

each done at Canberra on 12 September 1984.

Finnish 1997 protocol means the protocol, done at Canberra on 5 November 1997, amending the Finnish 1984 agreement.

French 1969 airline profits agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the French Republic for the avoidance of double taxation of income derived from international air transport, done at Canberra on 27 March 1969.

French 1976 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, done at Canberra on 13 April 1976.

French 1989 protocol means the protocol, done at Paris on 19 June 1989, amending the French 1976 agreement.

German 1972 agreement means:

Note: The text of this agreement and protocol is set out in Australian Treaty Series 1986 No. 6 ([1986] ATS 6).

Note: The text of this protocol is set out in Australian Treaty Series 2000 No. 24 ([2000] ATS 24).

Note: The text of this agreement is set out in Australian Treaty Series 1970 No. 13 ([1970] ATS 13).

Note 1: The text of this agreement is set out in Australian Treaty Series 1977 No. 21 ([1977] ATS 21).

Note 2: Subsection (2) applies to this agreement.

Note: The text of this protocol is set out in Australian Treaty Series 1990 No. 26 ([1990] ATS 26).

the Agreement between the Commonwealth of Australia and the Federal Republic of Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital and to certain other taxes; and

the protocol to that agreement;

each done at Melbourne on 24 November 1972.

Japanese 1969 agreement means:

Note 1: The text of this agreement and protocol is set out in Australian Treaty Series 1975 No. 8 ([1975] ATS 8).

Note 2: Section 11 continues to give this agreement and protocol the force of law in respect of certain income.

the Agreement between the Commonwealth of Australia and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

the protocol to that agreement;

each done at Canberra on 20 March 1969.

New Zealand 1960 agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 12 May 1960.

New Zealand 1972 agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Melbourne on 8 November 1972.

New Zealand 1995 agreement means the Agreement between the Government of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Melbourne on 27 January 1995.

New Zealand 2005 protocol means the protocol, done at Melbourne on 15 November 2005, amending the New Zealand 1995 agreement.

Norwegian 1982 convention means:

Note 1: The text of this agreement and protocol is set out in Australian Treaty Series 1970 No. 9 ([1970] ATS 9).

Note 2: Subsections (2) and (3) apply to this agreement and protocol.

Note: The text of this agreement is set out in Australian Treaty Series 1960 No. 6 ([1960] ATS 6).

Note: The text of this agreement is set out in Australian Treaty Series 1973 No. 11 ([1973] ATS 11).

Note: The text of this agreement is set out in Australian Treaty Series 1997 No. 23 ([1997] ATS 23).

Note: The text of this protocol is set out in Australian Treaty Series 2007 No. 5 ([2007] ATS 5).

the Convention between Australia and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; and

the protocol to that convention;

each done at Canberra on 6 May 1982.

Swiss 1980 agreement means:

Note: The text of this convention and protocol is set out in Australian Treaty Series 1983 No. 19 ([1983] ATS 19).

the Agreement between Australia and Switzerland for the avoidance of double taxation with respect to taxes on income; and

the protocol to that agreement;

each done at Canberra on 28 February 1980.

United Kingdom 1946 agreement means the Agreement between the Government 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, done at London on 29 October 1946.

United Kingdom 1967 agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, done at Canberra on 7 December 1967.

United Kingdom 1980 protocol means the protocol, done at Canberra on 29 January 1980, amending the United Kingdom 1967 agreement.

United States 1953 convention means the Convention between the Government of the Commonwealth of Australia and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Washington on 14 May 1953.

Note 1: The text of this agreement and protocol is set out in Australian Treaty Series 1981 No. 5 ([1981] ATS 5).

Note 2: Section 11E continues to give this agreement and protocol the force of law in respect of certain income.

Note: The text of this agreement is set out in Australian Treaty Series 1947 No. 18 ([1947] ATS 18).

Note: The text of this agreement is set out in Australian Treaty Series 1968 No. 9 ([1968] ATS 9).

Note: The text of this protocol is set out in Australian Treaty Series 1980 No. 22 ([1980] ATS 22).

Note: The text of this convention is set out in Australian Treaty Series 1953 No. 4 ([1953] ATS 4).

For the purposes of this Act, when construing the English language texts of the French 1976 agreement and the Japanese 1969 agreement:

words in the singular include the plural; and

words in the plural include the singular;

unless the contrary intention appears.

(3) For the purposes of this Act, a reference in the Japanese 1969 agreement to an area adjacent to Australia as specified in the Second Schedule to the Petroleum (Submerged Lands) Act 1967-1968 includes a reference to an area adjacent to Australia as specified in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006.

3AA Source of income from funds management activities

This section applies to a beneficiary of a widely held unit trust if:

the beneficiary is a resident of a country (other than ) for the purposes of an agreement that is given the force of law under this Act; and

the beneficiary is presently entitled, either:

directly; or

indirectly through fixed entitlements in one or more interposed trust estates (whether widely held unit trusts or not);

to a share of the income of the widely held unit trust derived from the carrying on by the trustee in of funds management activities through a permanent establishment in (the funds management income).

(2) In working out for the purposes of the Assessment Act whether the funds management income of the beneficiary is attributable to sources in , these provisions (the source of income provisions) do not apply:

Article 21 of the convention;

a corresponding provision of another agreement;

subsections 11(2), 11S(2) and 11ZF(2) of this Act, and any provision of this Act of similar effect enacted after the commencement of this section;

(d) Income Tax Assessment Act 1997.section 764-5 of the

However, the source of income provisions do apply to the extent to which the income derived from the carrying on by the trustee of funds management activities is adjusted under:

Article 7(2) or 9(1) of the convention; or

a corresponding provision of another agreement.

In this section:

closely held has the meaning given by section 272-105 in Schedule 2F to the Income Tax Assessment Act 1936.

funds management activities means activities carried on by:

(a) a managed investment scheme (as defined by Corporations Act 2001) that is a widely held unit trust; orsection 9 of the

a managed investment scheme (as so defined) that is a unit trust that is closely held by one or more of these:

a managed investment scheme (as so defined) that is a widely held unit trust;

a complying superannuation entity;

a life insurance company.

permanent establishment, in relation to an agreement, has the same meaning as in the agreement.

widely held unit trust has the meaning given by section 272-105 in Schedule 2F to the Income Tax Assessment Act 1936.

3A Alienation of real property through interposed entities

This section applies if:

an agreement makes provision in relation to income, profits or gains from the alienation or disposition of shares or comparable interests in companies, or of interests in other entities, whose assets consist wholly or principally of real property (within the meaning of the agreement) or other interests in relation to land; and

this Act gave that provision the force of law before 27 April 1998.

For the purposes of this Act, that provision is taken to extend to the alienation or disposition of shares or any other interests in companies, and in any other entities, the value of whose assets is wholly or principally attributable, whether directly, or indirectly through one or more interposed companies or other entities, to such real property or interests.

However, subsection (2) applies only if the real property or land concerned is situated in (within the meaning of the relevant agreement).

If, after the commencement of this section, this Act is amended so as to give the force of law to an amendment or substitution of a provision mentioned in subsection (1), this section ceases to apply to that provision from the time that the amendment of the Act takes effect.

In this section:

entity has the same meaning as in the Income Tax Assessment Act 1997, but does not include an individual in his or her personal capacity.

4 Incorporation of Assessment Act

Subject to subsection (2), the Assessment Act is incorporated and shall be read as one with this Act.

Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Taxation Administration Act 1953.Division 355 in Schedule 1 to the

The provisions of this Act have effect notwithstanding anything inconsistent with those provisions contained in the Assessment Act (other than the provisions covered by subsection (3)) or in an Act imposing Australian tax.

This subsection covers the following provisions:

(a) Income Tax Assessment Act 1936;Part IVA of the

(b) Subdivision 195-C (Corporate collective investment vehicles) of the Income Tax Assessment Act 1997;

4AA Incorporation of Fringe Benefits Tax Assessment Act

(1) Subject to subsection (2), the Fringe Benefits Tax Assessment Act 1986 is incorporated and is to be read as one with this Act.

(2) The provisions of this Act have effect in spite of anything inconsistent with those provisions contained in the Fringe Benefits Tax Assessment Act 1986 (other than section 67 of that Act).

4A Treasurer to notify entry into force of agreements, exchanges of letters under agreements etc.

This section applies to the following events:

the entry into force of an agreement;

the giving of notice of termination of an agreement;

the exchange of letters under a provision of an agreement;

the exchange of instruments of ratification under an agreement;

the confirmation of receipt of a notice under a provision of an agreement;

the occurrence of any similar thing.

As soon as practicable after any such event occurs, the Treasurer must, by notifiable instrument, publish particulars of the event.

5 Current agreements have the force of law

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.

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

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.

Subsection (3) does not apply in relation to the operation of a provision of an agreement, to the extent that it is inconsistent with a provision contained in a law of the Commonwealth, or of a State or Territory, if:

either:

the provision of the agreement is specified in a determination under subsection (5); or

the provision of the agreement corresponds with a provision of an agreement that is specified in a determination under subsection (5); and

the provision contained in a law of the Commonwealth, or of a State or Territory is specified in a determination under subsection (5).

For the purposes of subsection (4), the Minister may, by legislative instrument, make a determination specifying:

a provision of an agreement; and

a provision contained in a law of the Commonwealth, or of a State or Territory.

5A Earlier agreements continue to have the force of law

The provisions of each of the agreements mentioned below, so far as those provisions affect Australian tax, continue to have the force of law for tax in respect of income or fringe benefits in relation to which the agreement remains effective.

Note: Some earlier agreements continue to have the force of law by other provisions of this Act.

6 Convention with

The United States convention (as amended by the United States protocol (No. 1)) does not subject to Australian tax any interest paid by a resident of to a resident of the that, apart from that convention, would not be subject to Australian tax.

6A Convention with

Subject to this Act, on and after the date of entry into force of the Canadian convention, the provisions of the convention, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 July 1975 and in relation to which the convention remains effective; and

in relation to tax other than withholding tax—in respect of income of any year of income commencing on or after 1 July 1975 and in relation to which the convention remains effective.

6B Convention with New Zealand

This section applies in relation to:

income described in paragraph 3 of Article 17 of the New Zealand convention, derived in respect of personal activities exercised by a sportsperson; and

income derived by an individual covered by subsection (4) in respect of a sportsperson, if that income is derived from providing services mentioned in paragraph (4)(a) to:

the sportsperson in deriving income mentioned in paragraph (a); or

(ii) a recognised team regularly playing in a league competition (as described in paragraph 3 of Article 17 of the New Zealand convention) of which the sportsperson is a member.

Subsection (3) applies in determining whether an individual was present in Australia on a particular day, for the purposes of determining whether the condition in subparagraph 2(a) of Article 14 of the New Zealand convention was met in relation to:

the 2020-21 year of income; or

the 2021-22 year of income.

Treat the individual as not being present in Australia on that day if it was impractical, because of measures or arrangements related to the coronavirus known as COVID-19, for the individual to leave Australia on that day and continue to:

exercise the personal activities mentioned in paragraph (1)(a); or

provide the services mentioned in paragraph (1)(b).

This subsection covers, in respect of a sportsperson, an individual who:

provides any of the following services to the sportsperson or to a recognised team of which the sportsperson is a member:

services as a manager, coach, trainer, runner, physician or physiotherapist;

advertising or promotional services;

any other similar services; and

is employed by a person that:

employs the sportsperson; or

(ii) if a body corporate employs the sportsperson—is a related body corporate (within the meaning of the Corporations Act 2001) of that body corporate.

In this section:

recognised team has the same meaning as in paragraph 3 of Article 17 of the New Zealand convention.

sportsperson has the same meaning as in paragraph 3 of Article 17 of the New Zealand convention.

7 Agreement with

Subject to this Act, the provisions of the Singaporean agreement, so far as those provisions affect Australian tax, have the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 July 1969, and in relation to which the agreement remains effective; and

in relation to tax other than withholding tax—in respect of income of the year of income that commences on 1 July 1969, or of a subsequent year of income in relation to which the agreement remains effective.

10A Convention with

Subject to this Act, on and after the date of entry into force of the Italian convention, the provisions of the convention, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 July 1976 and in relation to which the convention remains effective; and

in relation to tax other than withholding tax—in respect of income of any year of income commencing on or after 1 July 1976 and in relation to which the convention remains effective.

11 Earlier agreement with Germany

Subject to this Act, the provisions of the German 1972 agreement, so far as those provisions affect Australian tax, continue to have the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 July 1971 and in relation to which the agreement remains effective; and

in relation to tax other than withholding tax—in respect of income of the year of income that commenced on 1 July 1971 and of a subsequent year of income in relation to which the agreement remains effective.

For the purposes of the Assessment Act, income that:

is derived by a person who is a resident of the Federal Republic of Germany for the purposes of the German 1972 agreement; and

is income in relation to which the agreement remains effective; and

is income that, under Articles 6 to 8 and 10 to 16 of the agreement, may be taxed in Australia;

is taken to be derived from sources in Australia.

11A Agreement with the

For the purposes of the Assessment Act, income from a lease of land, income from any other direct interest in or over land, whether or not improved, and income from debt-claims of every kind, excluding bonds or debentures, secured by mortgage of real property or of any other direct interest in or over land, being income that under Article 6 of the Netherlands agreement (as amended by the Netherlands protocol (No. 2)) is to be regarded as income from real property, shall be deemed to be derived from sources in the place in which the land to which the lease, other direct interest or mortgage relates is situated.

11C Agreement with

Subject to this Act, on and after the date of entry into force of the Belgian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 January in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective; and

in relation to tax other than withholding tax—in respect of income of any year of income commencing on or after 1 July in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective.

11D Agreement with the

Subject to this Act, on and after the date of entry into force of the Philippine agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 January in the calendar year in which the agreement enters into force and in relation to which the agreement remains effective; and

in relation to tax other than withholding tax—in respect of income of any year of income commencing on or after 1 July in the calendar year in which the agreement enters into force and in relation to which the agreement remains effective.

11E Earlier agreement with Switzerland

Subject to this Act, the provisions of the Swiss 1980 agreement, so far as those provisions affect Australian tax, continue to have the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 January 1979 and in relation to which the agreement remains effective; and

in relation to tax other than withholding tax—in respect of income of the year of income that commenced on 1 July 1979 and of a subsequent year of income in relation to which the agreement remains effective.

11F Agreement with

Subject to this Act, on and after the date of entry into force of the Malaysian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 July 1979 and in relation to which the agreement remains effective; and

in relation to tax other than withholding tax—in respect of income of any year of income that commenced on or after 1 July 1979 and in relation to which the agreement remains effective.

The Malaysian agreement, as amended by:

the Malaysian protocol (No. 1); and

the Malaysian protocol (No. 2); and

the Malaysian protocol (No. 3);

does not subject to Australian tax any interest, or royalties, paid by a resident of Australia to a resident of Malaysia that, apart from that agreement, would not be subject to Australian tax.

11FA First protocol with

(2) Nothing in Income Tax Assessment Act 1936 prevents the amendment of an assessment made before the commencement of this section for the purpose of giving effect to the Malaysian protocol (No. 1).section 170 of the

(3) Nothing in former Income Tax Assessment Act 1936 prevents the amendment of a determination made, or taken to have been made, under that Division before the commencement of this section for the purpose of giving effect to the Malaysian protocol (No. 1).Division 19 of Part III of the

11FB Second protocol with

11G Agreement with

Subject to this Act, on and after the date of entry into force of the Swedish agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law:

11H Agreement with

Subject to this Act, on and after the date of entry into force of the Danish agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law:

Where an amount of tax credit is to be treated as assessable income of a taxpayer in accordance with paragraph (7) of Article 10 of the Danish agreement:

the amount of the tax credit shall be included in the assessable income of the taxpayer of the year of income in which the dividend to which the tax credit relates is paid; and

the amount of the tax credit shall be added to the amount of the dividend to which the tax credit relates and the sum of the two amounts shall be deemed to be one dividend for the purposes of this Act and the Assessment Act.

11J Agreement with India

The Indian agreement (as amended by the Indian protocol (No. 1)) does not have the effect of subjecting to Australian tax any payments or credits, whether periodical or not, and however described or computed, to the extent to which they:

are made as consideration for the rendering of any services covered by paragraph 12(3)(g) of that agreement (as amended); and

(b) are not royalties (within the meaning of the Income Tax Assessment Act 1936); and

would, apart from paragraph 12(3)(g) and Article 23 of that agreement (as amended), not be subject to Australian tax.

Note: This section does not prevent payments or credits from being subjected to Australian tax because of another provision of that agreement. For example, because of Articles 7 and 23 of that agreement.

11K Agreement with

Subject to this Act, on and after the date of entry into force of the Irish agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 July in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective; and

11L Convention with

Subject to this Act, on and after the date of entry into force of the Korean convention, the provisions of the convention, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 January 1982 and in relation to which the convention remains effective; and

in relation to tax other than withholding tax—in respect of income of any year of income commencing on or after 1 July 1982 and in relation to which the convention remains effective.

11N Agreement with

Subject to this Act, on and after the date of entry into force of the Maltese agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 January in the calendar year next following that in which the agreement enters into force and in relation to which the agreement remains effective; and

in relation to tax other than withholding tax—in respect of income of any year of income commencing on or after 1 July in the calendar year next following that in which the agreement enters into force and in relation to which the agreement remains effective.

11Q Airline profits agreement with

Subject to this Act, on and after the date of entry into force of the Chinese airline profits agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law in relation to tax in respect of income derived on or after 1 July 1984 and in relation to which the agreement remains effective.

11R Agreement with

Subject to this Act, on and after the date of entry into force of the Austrian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law:

11S Agreement with

For the purposes of the Assessment Act, income, profits or gains derived by a person who is a resident of China for the purposes of the Chinese agreement, being income, profits or gains that under Articles 6 to 8, 10 to 17 and 19 to 22 of the agreement may be taxed in Australia, are taken to be derived from sources in Australia.

The provisions of the Chinese agreement do not have the effect of subjecting to Australian tax any interest or royalties paid by a resident of to a resident of that, apart from that agreement, would not be subject to Australian tax.

11ZA Agreement with

The provisions of the Polish agreement do not have the effect of subjecting to Australian tax any interest or royalties paid by a resident of to a resident of that, apart from that agreement, would not be subject to Australian tax.

11ZCA Exchange of Notes between and

The Commissioner may amend an assessment made before the date of entry into force of the Vietnamese notes (No. 1) for the purpose of giving effect to those notes.

11ZF Agreement with Economic and Cultural Office

For the purposes of the Assessment Act, if:

a person derives income, profits or gains; and

for the purposes of the agreement, the person is a resident of the foreign territory; and

under any of Articles 6 to 8, 10 to 17 and 19 to 21 of the agreement, the income, profits or gains may be taxed in the Australian territory;

the income, profits or gains are taken to be derived from sources in the Australian territory.

For the purposes of the Assessment Act and Article 22 of the agreement, if:

a person derives income, profits or gains; and

for the purposes of the agreement, the person is a resident of the Australian territory; and

under any of Articles 6 to 8, 10 to 17 and 19 to 21 of the agreement, the income, profits or gains may be taxed in the foreign territory;

the income, profits or gains are taken to have been derived from sources in the foreign territory.

The provisions of the Taipei agreement do not have the effect of subjecting to Australian tax any interest or royalties paid by a resident of the Australian territory to a resident of the foreign territory that, apart from the agreement, would not be subject to Australian tax.

(5) Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment made before the commencement of this section for the purpose of giving effect to the agreement.

If:

(a) an exchange of letters takes place for the purposes of paragraph 2 of the Annex mentioned in paragraph (b) of the definition of Taipei agreement in subsection 3AAA(1); and

as a result of the exchange, income, profits or gains derived by an organisation before the exchange become taxable under paragraph 2 of the Annex solely in the Australian territory or solely in the foreign territory; and

before the exchange and whether before or after the commencement of this section, an assessment was made in which the income, profits or gains were not taxed in that way;

Income Tax Assessment Act 1936 does not prevent the amendment of the assessment for the purpose of taxing the income, profits or gains in that way.section 170 of the

In this section:

Australian territory means the territory mentioned in subparagraph 1(a) of Article 2 of the agreement.

foreign territory means the territory mentioned in subparagraph 1(b) of Article 2 of the agreement.

11ZI Argentine agreement

Nothing in Income Tax Assessment Act 1936 prevents the amendment of an assessment made before the commencement of this section for the purpose of giving effect to the Argentine agreement.section 170 of the

16 Rebates of excess tax on income included in assessable income

This section applies in relation to each relevant part of a taxpayer’s income of the year of income that consists of income in respect of which a provision of an agreement limits the amount of Australian tax payable.

The taxpayer is entitled, in respect of each relevant part of the taxpayer’s income of the year of income to which this section applies, to a rebate of the amount (if any) by which the amount ascertained in accordance with the last preceding section as the amount of Australian tax payable in respect of that part exceeds the limit applicable under the provisions of the agreement in relation to that part.

The rebate to which a taxpayer is entitled under this section in respect of a relevant part of the taxpayer’s income shall be allowed in the taxpayer’s assessment in respect of income of the year of income in the assessable income of which that part is included.

A rebate, or the sum of the rebates, a taxpayer is entitled to under subsection (2), in respect of income of a year of income, must not exceed the amount of Australian tax payable in respect of the taxpayer’s taxable income of that year after all other rebates of, and deductions from, that tax have been taken into account.

17A Withholding tax

Where a provision of an agreement limits the amount of Australian tax payable in respect of a dividend or a royalty, being a dividend or a royalty in respect of which withholding tax is payable, and the amount of that withholding tax exceeds the limit specified in the agreement, the liability of the taxpayer for the withholding tax shall be reduced by an amount equal to the amount of the excess.

Where the liability of a taxpayer for withholding tax payable in respect of a unit trust dividend would have been reduced in pursuance of subsection (1) if that unit trust dividend had been a dividend paid to the taxpayer by a company that is a resident, that liability shall be reduced by an amount equal to the amount by which the liability would have been reduced if the unit trust dividend had been a dividend paid to the taxpayer by a company that is a resident.

In subsection (2):

unit trust dividend means a unit trust dividend within the meaning of Division 6C of Part III of the Income Tax Assessment Act 1936.

If:

(a) a provision (basic royalty provision) of an agreement is covered by either of the following subparagraphs:

paragraph 1 or 2 of Article 12 of the Chinese agreement;

a corresponding provision of another agreement; and

(b) another provision of the agreement expressly excludes particular royalties (excluded royalties) from the scope of the basic royalty provision;

Income Tax Assessment Act 1936 (which deals with liability for withholding tax) does not apply to the excluded royalties.section 128B of the

(5) Section 128B of the Income Tax Assessment Act 1936 (which deals with liability for withholding tax) does not apply to the payment of a royalty as defined in subsection 6(1) of that Act if:

the royalty is paid to a person who is a resident of a or territory (other than ) for the purposes of an agreement; and

the agreement does not treat the amount paid as a royalty.

18 Source of dividends

Where a company is not a resident of Australia but, for the purposes of a law of a country with which, or with the government of which, an agreement has been made (being a law which imposes foreign tax), is resident in that other country, a dividend paid by the company shall, for the purposes of the agreement, be deemed to be derived from a source in that country.

Subsection (1) does not limit the operation of a provision of an agreement by virtue of which a dividend is deemed to be derived from a source outside .

20 Collection of tax due to the

The purpose of this section is to enable the Government of Australia to give effect to its obligation under paragraph (5) of Article 25 of the United States convention (as amended) and accordingly the amounts of United States tax to which this section applies are amounts of United States tax the collection of which is necessary in order to ensure that the benefit of exemptions from United States tax, or of reductions in rates of United States tax, provided for by the convention is not received by a person not entitled to that benefit.

Where a person is liable to pay an amount of United States tax to which this section applies, there is payable by that person to the Commissioner as a debt due to the Queen on behalf of Australia an amount equivalent to that amount, and the amount so payable may be sued for and recovered in any court of competent jurisdiction by the Commissioner, a Second Commissioner or a Deputy Commissioner suing in his or her official name.

An amount payable to the Commissioner under the last preceding subsection may be collected by the Commissioner under section 218 of the Assessment Act and, for that purpose, a reference in that section to a taxpayer shall be read as a reference to the person by whom that amount is payable and a reference to an amount due by a taxpayer in respect of tax shall be read as a reference to the amount so payable.

The Commissioner, a Second Commissioner or a Deputy Commissioner may, by writing under his or her hand, certify:

that, on a date specified in the certificate, a person specified in the certificate was liable to pay an amount of tax;

that that amount was an amount of tax to which this section applies; and

that an amount specified in the certificate is an amount equivalent to the amount of tax;

and such a certificate is, in all courts and for all purposes, prima facie evidence of the matters stated in the certificate and that the person specified in the certificate has, during the period from the date specified in the certificate until the date of the certificate, continued to be liable to pay the amount of tax.

The Commissioner shall pay to the Government of the an amount equal to any amount paid or recovered by virtue of this section.

In this section:

United States convention (as amended) means the United States convention as amended by the United States protocol (No. 1).

tax has the same meaning as in the United States convention (as amended).

21 Regulations

The power to make regulations conferred by Income Tax Assessment Act 1936 shall be deemed to extend to the making of regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act.section 266 of the

22 Application of this Act

Nothing in this Act affects assessments in respect of income, or the ascertainment of credits against tax on income, of a year of income before the year of income that commenced on 1 July 1953.

23 Gathering and exchanging information

The Commissioner or an officer authorised by the Commissioner may use the information gathering provisions for the purpose of gathering information to be exchanged in accordance with the Commissioner’s obligations under an international agreement.

Subsection (1) has effect whether or not the information relates to Australian tax.

In this section:

information gathering provision means a provision of a taxation law that allows the Commissioner:

to access land, premises, documents, information, goods or other property; or

to require or direct a person to provide information; or

to require or direct a person to appear before the Commissioner or an officer and give evidence or produce documents.

international agreement means:

an agreement given the force of law under this Act; or

some other agreement that allows for the exchange of information on tax matters between and:

a foreign country or a constituent part of a foreign country; or

an overseas territory.

taxation law has the same meaning as in the Income Tax Assessment Act 1997.

24 Relief from double taxation where profits adjusted

Application

This section applies if:

(a) has an agreement with one of the following (a treaty partner):

a foreign country or a constituent part of a foreign country;

an overseas territory; and

the treaty partner taxes profits, or purports to tax profits, in accordance with, or consistent with the principles of:

if the treaty partner is the —Article 9 of the convention; or

otherwise—a corresponding provision of another agreement.

Note: Article 9 of the United Kingdom convention deals with profits of associated enterprises.

Object

The object of this section is to prevent double taxation of the profits, to the extent that the Commissioner considers the taxation of the profits by the treaty partner to be in accordance with the agreement.

Adjustment of taxable income or tax loss

The Commissioner may determine the amount of a taxpayer’s taxable income or tax loss of a year of income to be an amount that is appropriate having regard to the object of this section.

Note: The Commissioner may amend an assessment at any time to give effect to this section: see subsection 170(11) of the Income Tax Assessment Act 1936.

Schedules