Treasury Laws Amendment (Foreign Investment) Act 2024 (18 of 2024)

Schedule 1   International tax agreements

International Tax Agreements Act 1953

2   Application of amendments

The amendment made by this Schedule applies in relation to:

(a) taxes (other than Australian tax) payable on or after 1 January 2018; and

(b) taxes (other than Australian tax) payable in relation to tax periods (however described) that end on or after 1 January 2018.