International Tax Agreements Act 1953
Sch9-Art3
Amended by:
Income Tax (International Agreements) Act 1974 (assent 6/12/1974)
Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Second Reading Speech - REPS
7-Sch1
Commenced | Action | Note |
06/12/1974 | Insert | Inserted definition of "Australia" |
06/12/1974 | Insert | Inserted definition of "Australian tax" |
06/12/1974 | Insert | Inserted definition of "Contracting State" |
06/12/1974 | Insert | Inserted definition of "Federal Republic of Germany" |
06/12/1974 | Insert | Inserted definition of "German tax" |
06/12/1974 | Insert | Inserted definition of "company" |
06/12/1974 | Insert | Inserted definition of "competent authority" |
06/12/1974 | Insert | Inserted definition of "enterprise of a Contracting State" |
06/12/1974 | Insert | Inserted definition of "enterprise of the other Contracting State" |
06/12/1974 | Insert | Inserted definition of "person" |
06/12/1974 | Insert | Inserted definition of "tax" |
06/12/1974 | Insert | Inserted definition of "the other Contracting State" |