International Tax Agreements Amendment Act (No. 2) 2007 (146 of 2007)

Schedule 1   The 2006 Finnish agreement

International Tax Agreements Act 1953

7   Sections 11P and 11PA

Repeal the sections, substitute:

11P The 2006 Finnish agreement

Subject to this Act, on and after the date of entry into force of a provision of the 2006 Finnish agreement, the provision has the force of law according to its tenor.

11PA Previous Finnish agreements etc.

The provisions of:

(a) the 1984 Finnish agreement; and

(b) the 1984 Finnish agreement as amended by the 1997 Finnish protocol;

so far as those provisions affect Australian tax, continue to have the force of law for tax in respect of income in relation to which the agreements remain effective.