International Tax Agreements Amendment Act 2003 (123 of 2003)

Schedule 3   Miscellaneous

International Tax Agreements Act 1953

3   After subsection 3(2)

Insert:

(2A) After the commencement of this subsection, a reference in an agreement to income from shares, or to income from other rights participating in profits, does not include a reference to a return on a debt interest (as defined in Subdivision 974-B of the Income Tax Assessment Act 1997).