Income Tax Assessment Act 1936

Div 13 repealed by No 101 of 2013, s 3 and Sch 2 item 1, applicable: (a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection 815-15(2) of the Income Tax (Transitional Provisions) Act 1997 , as inserted; and (b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date.

Div 13 substituted by No 29 of 1982.

Former Div 13, comprising s 136, repealed by No 29 of 1982.

S 136AC repealed by No 101 of 2013, s 3 and Sch 2 item 1, applicable: (a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection 815-15(2) of the Income Tax (Transitional Provisions) Act 1997 , as inserted; and (b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date. S 136AC formerly read:

SECTION 136AC INTERNATIONAL AGREEMENTS  
136AC
For the purposes of this Division, an agreement is an international agreement if:

(a) a non-resident supplied or acquired property under the agreement otherwise than in connection with a business carried on in Australia by the non-resident at or through a permanent establishment of the non-resident in Australia; or

(b) a resident carrying on a business outside Australia supplied or acquired property under the agreement, being property supplied or acquired in connection with that business; or

(c) a taxpayer:

(i) supplied or acquired property under the agreement in connection with a business; and

(ii) carries on that business in an area covered by an international tax sharing treaty.

S 136AC amended by No 10 of 2003.