International Tax Agreements Amendment Act 2014 (105 of 2014)

Schedule 1   Amendments

Part 1   Convention with Switzerland

International Tax Agreements Act 1953

3   Subsection 3AAB(1)

Insert:

Swiss 1980 agreement means:

(a) the Agreement between Australia and Switzerland for the avoidance of double taxation with respect to taxes on income; and

(b) the protocol to that agreement;

each done at Canberra on 28 February 1980.

Note 1: The text of this agreement and protocol is set out in Australian Treaty Series 1981 No. 5 ([1981] ATS 5).

Note 2: Section 11E continues to give this agreement and protocol the force of law in respect of certain income or fringe benefits.