International Tax Agreements Act 1953

S 5A amended by No 105 of 2014, s 3 and Sch 1 item 5, by inserting the note, effective 24 September 2014.

S 5A substituted by No 45 of 2011, s 3 and Sch 1 item 8, effective 27 June 2011. For transitional provisions see note under s 3(1) . S 5A formerly read:

SECTION 5A PREVIOUS UNITED KINGDOM AGREEMENTS ETC.  
5A
The provisions of:

(a) the 1946 United Kingdom agreement; and

(b) the 1967 United Kingdom agreement; and

(c) the 1967 United Kingdom agreement as amended by the 1980 Protocol to the 1967 United Kingdom agreement;

so far as those provisions affect Australian tax, continue to have the force of law for tax in respect of income in relation to which the agreements remain effective.

Note 1:

Paragraph 3 of Article 29 of the 2003 United Kingdom convention preserves the operation of Article 16 of the 1967 United Kingdom agreement (which exempts from tax the income of visiting professors and teachers). This applies to individuals who are entitled to the exemption at the time when the 2003 United Kingdom convention enters into force. The exemption is preserved until the individual concerned would have ceased to be entitled to it under the 1967 United Kingdom agreement.

Note 2:

Article 16 of the 1967 United Kingdom agreement is affected by Article I of the 1980 Protocol to the 1967 United Kingdom agreement.

S 5A substituted by No 123 of 2003 and inserted by No 23 of 1980.