House of Representatives
Treasury Laws Amendment (International Tax Agreements) Bill 2019
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)The OECD Model and the OECD Model Commentary can be accessed online at:
https://www.oecd.org/tax/treaties/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm ; and
https://www.oecd.org/tax/treaties/model-tax-convention-on-income-and-on-capital-2017-full-version-g2g972ee-en.htm