International Tax Agreements Act 1953

S 11R amended by No 45 of 2011, s 3 and Sch 1 item 41, by omitting " (1) " from s 11R(1), effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11R formerly read:

SECTION 11R AGREEMENT WITH THE REPUBLIC OF AUSTRIA  
11R(1)
Subject to this Act, on and after the date of entry into force of the Austrian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law -

(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January in the calendar year next following that in which the agreement enters into force and in relation to which the agreement remains effective; and

(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July in the calendar year next following that in which the agreement enters into force and in relation to which the agreement remains effective.

11R(2)
(Omitted by No 165 of 1989)

S 11R inserted by No 112 of 1986.