S 6 amended by No 45 of 2011, s 3 and Sch 1 items 9 to 11, by repealing s 6(1) and (3), omitting
"
(4)
"
and substituting
"
United States convention (as amended by the United States protocol (No. 1)) does not subject
"
for
"
provisions of the convention with the United States of America do not have the effect of subjecting
"
in s 6(4), effective 27 June 2011. For transitional provisions see note under s
3(1)
. S 6 formerly read:
SECTION 6 CONVENTION WITH UNITED STATES OF AMERICA
6(1)
Subject to this Act, on and after the date of entry into force of the
United States convention
, the provisions of Articles
1 to 22
(inclusive) and Articles
24 to 29
(inclusive) of the convention, so far as those provisions affect Australian tax, have the force of law in relation to tax in respect of:
(a)
income, being dividends, interest or royalties to which Article
10, 11 or 12
, as the case may be, of the convention applies, derived on or after the first day of the second month following the month in which the convention enters into force, and in relation to which the convention remains effective; and
(b)
income to which paragraph (a) does not apply, being income of a year of income commencing on or after the first day of the second month following the month in which the convention enters into force, and in relation to which the convention remains effective.
6(2)
(Omitted by No 165 of 1989)
6(3)
The provisions of the previous United States convention, so far as those provisions affect Australian tax, continue to have the force of law in relation to tax in respect of income in relation to which the convention remains effective.
6(4)
The provisions of the convention with the United States of America do not have the effect of subjecting to Australian tax any interest paid by a resident of Australia to a resident of the United States of America that, apart from that convention, would not be subject to Australian tax.
History
S 6(4) inserted by No 129 of 2002.
S 6 substituted by No 57 of 1983 and amended by No 216 of 1973.
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