International Tax Agreements Amendment Act (No. 1) 2011 (45 of 2011)
Schedule 1 Existing agreements
Part 1 Amendments
International Tax Agreements Act 1953
8 Sections 5 and 5A
Repeal the sections, substitute:
5 Current agreements have the force of law
(1) 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.
|
Current agreements |
|
|---|---|
|
Agreement |
Related provisions |
|
Argentine agreement |
section 11ZI |
|
Belgian protocol (No. 1) |
section 11C |
|
Belgian protocol (No. 2) |
section 11C |
|
British Virgin Islands agreement |
nil |
|
Canadian protocol (No. 1) |
section 6A |
|
Chinese agreement |
section 11S |
|
Czech agreement |
nil |
|
Fijian agreement |
nil |
|
Finnish agreement |
nil |
|
French convention |
nil |
|
Greek airline profits agreement |
nil |
|
Hungarian agreement |
nil |
|
Indian agreement |
nil |
|
Indonesian agreement |
nil |
|
Isle of Man agreement |
nil |
|
Italian airline profits agreement |
nil |
|
Japanese convention |
nil |
|
Jersey agreement |
nil |
|
Kiribati agreement |
nil |
|
Malaysian protocol (No. 1) |
sections 11F and 11FA |
|
Malaysian protocol (No. 2) |
sections 11F and 11FB |
|
Mexican agreement |
nil |
|
Netherlands agreement |
section 11A |
|
Netherlands protocol (No. 2) |
section 11A |
|
New Zealand convention |
nil |
|
Norwegian convention |
nil |
|
Papua New Guinea agreement |
nil |
|
Polish agreement |
section 11ZA |
|
Romanian agreement |
nil |
|
Russian agreement |
nil |
|
Singaporean protocol (No. 1) |
section 7 |
|
Singaporean protocol (No. 2) |
section 7 |
|
Slovak agreement |
nil |
|
South African agreement |
nil |
|
South African protocol (No. 2) |
nil |
|
Spanish agreement |
nil |
|
Sri Lankan agreement |
nil |
|
Taipei agreement |
section 11ZF |
|
Thai agreement |
nil |
|
United Kingdom convention |
nil |
|
United States convention |
sections 6 and 20 |
|
United States protocol (No. 1) |
sections 6 and 20 |
|
Vietnamese agreement |
nil |
|
Vietnamese notes (No. 1) |
section 11ZCA |
(2) Subsection (1) does not apply to Article 23 of the United States convention (as amended by the United States protocol (No. 1)).
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.
|
Agreement |
|---|
|
Canadian 1957 agreement |
|
Finnish 1984 agreement |
|
Finnish 1997 protocol |
|
French 1969 airline profits agreement |
|
French 1976 agreement |
|
French 1989 protocol |
|
Japanese 1969 agreement |
|
New Zealand 1960 agreement |
|
New Zealand 1972 agreement |
|
New Zealand 1995 agreement |
|
New Zealand 2005 protocol |
|
Norwegian 1982 convention |
|
United Kingdom 1946 agreement |
|
United Kingdom 1967 agreement |
|
United Kingdom 1980 protocol |
|
United States 1953 convention |