International Tax Agreements Act 1953

S 11ZA amended by No 45 of 2011, s 3 and Sch 1 items 44 and 45, by repealing s 11ZA(1) and omitting " (2) " from s 11ZA(2), effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11ZA formerly read:

SECTION 11ZA AGREEMENT WITH THE REPUBLIC OF POLAND  
11ZA(1)
Subject to this Act, on and after the date of entry into force of the Polish agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law according to their tenor.

11ZA(2)
The provisions of the Polish agreement do not have the effect of subjecting to Australian tax any interest or royalties paid by a resident of Australia to a resident of Poland that, apart from that agreement, would not be subject to Australian tax.

S 11ZA inserted by No 214 of 1991.